Chad A. Proell, Michael A. Ricci, Ken T. Trotman, Yuepin (Daniel) Zhou
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引用次数: 0
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.
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.