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What are the consequences of reading with the interactivity of the Internet? Researchers warn that people seem to be developing digital brains with new circuits for skimming through the torrent of information online and this is actually competing with our traditional deep reading circuitry.

1. How do you think that this could impact auditors performing either an internal OR external audit? Discuss.
2. Explain what the author means by an “eye byte culture.”
3. Which of these do you think is more important for the professional accountant – linear or nonlinear reading? Discuss.

Rosenwald, M.S. (2014). Serious reading takes a hit from online scanning and skimming, researchers say. The Washington Post, April 6 (Retrievable online at

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