How workplace identities and team management practices affect distributed team auditors' willingness to speak up

IF 3.2 3区 管理学 Q1 BUSINESS, FINANCE
Chad A. Proell, Michael A. Ricci, Ken T. Trotman, Yuepin (Daniel) Zhou
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Abstract

Distributed, rather than co-located, teams increasingly perform audit work, raising regulator concerns that distributed team communication issues may affect audit quality. We investigate upward communication (i.e., raising issues to supervisors), a key communication dimension related to audit quality. In Study 1, we survey 69 senior auditors to establish that distributed team upward communication suffers. Furthermore, distributed team auditors identify less with their teams and struggle to know when and how to speak up. Because both are linked to inhibited upward communication, we next experimentally test firm practices with the potential to attenuate these problems. Study 2, an experiment with 128 staff auditors and interns, reveals that making auditors' professional identities salient improves upward communication on co-located teams with strong team identities but not on distributed teams with weak team identities. Study 3, an experiment with 58 staff auditors, replicates a key Study 2 finding with a design that makes no reference to team identity strength. Specifically, in the presence of a salient professional identity, upward communication is significantly higher for co-located relative to distributed team auditors. Study 4, an experiment with 69 staff auditors, focuses solely on distributed teams. It indicates that several distributed team management practices, including one-on-one and standing daily meetings, encourage upward communication. Finally, Study 5, informal interviews with eight audit seniors, corroborates key survey and experimental findings. Combined, our results provide insights into why distributed team communication suffers, refine audit voice theory, and provide regulators, practitioners, and researchers with multiple paths to improve audit quality.

Abstract Image

工作场所身份和团队管理实践如何影响分布式团队审计人员的发言意愿
越来越多的审计团队采用分布式而非共用办公地点的方式开展审计工作,这引起了监管机构对分布式团队沟通问题可能影响审计质量的担忧。我们调查了向上沟通(即向上级提出问题)这一与审计质量相关的关键沟通维度。在研究 1 中,我们调查了 69 名高级审计师,发现分布式团队的向上沟通受到影响。此外,分布式团队的审计师对其团队的认同感较低,并且不知道何时以及如何开口说话。由于这两点都与向上沟通受阻有关,我们接下来将通过实验测试公司的做法是否有可能缓解这些问题。研究 2 是一项由 128 名员工审计师和实习生参加的实验,结果表明,在团队认同感较强的同地办公团队中,突出审计师的职业认同感可以改善向上沟通,但在团队认同感较弱的分散办公团队中,这种做法则无法改善向上沟通。研究 3 是一项以 58 名审计人员为对象的实验,通过不考虑团队认同强度的设计,重复了研究 2 的主要发现。具体来说,在专业认同突出的情况下,与分布式团队审计人员相比,在同一地点工作的审计人员的向上沟通能力明显更强。研究 4 是一项由 69 名审计人员参加的实验,仅关注分布式团队。研究表明,一些分布式团队管理方法,包括一对一会议和常设日常会议,鼓励向上沟通。最后,研究 5 是对 8 名审计前辈的非正式访谈,证实了主要的调查和实验结果。综上所述,我们的研究结果深入揭示了分布式团队沟通受挫的原因,完善了审计声音理论,并为监管者、从业人员和研究人员提供了提高审计质量的多种途径。
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来源期刊
CiteScore
6.20
自引率
11.10%
发文量
97
期刊介绍: Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.
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