声音的价值?对审计员向上反馈的研究

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE
Christine Gimbar, Gabriel Saucedo, Nicole Wright
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引用次数: 0

摘要

目的 本文作者研究了审计师向上反馈的问题,审计师向上反馈为审计师提供了一个独特的机会,使他们能够在审计公司内部发表自己的意见。向上反馈可以改善员工对公平和正义的感知,同时减轻倦怠感和离职意向,从而提高审计质量。然而,目前还不清楚哪些情况会提高审计人员向上级反馈意见的可能性。本研究的目的是调查影响审计人员向上反馈的可能性的环境因素。设计/方法/途径作者通过对审计人员进行 2 × 2 + 2 实验,测试了在不同的反馈系统(电子匿名、面对面或无机会)和与管理者的经历(有利或不利)下,审计人员做出反馈的可能性。研究结果作者发现,虽然反馈类型本身并不会改变审计人员提供向上反馈的可能性,但审计人员在获得经理好评后提供反馈的可能性要高于获得经理差评后提供反馈的可能性。然而,当反馈类型为电子匿名反馈而非面对面反馈时,审计人员在经历不利经历后提供反馈的可能性更高。其他分析表明,管理者经历、反馈类型和程序正义之间存在密切关系,它们对审计人员的离职意向有重大影响。 原创性/价值 据作者所知,作者是第一位研究下属向上反馈对公司结果(包括职业倦怠和离职意向)的价值的人。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A value to voice? An examination of auditor upward feedback

Purpose

In this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback can improve employee perceptions of fairness and justice while mitigating feelings of burnout and turnover intentions, thus enhancing audit quality. However, it is unclear which circumstances improve the likelihood that auditors will use their voice and give feedback to superiors. The purpose of this study is to investigate contextual factors that impact the likelihood that auditors will provide upward feedback.

Design/methodology/approach

Using a 2 × 2 + 2 experiment with staff auditors, the authors test the likelihood of giving feedback when presented with different feedback systems (electronic anonymous, face-to-face or no opportunity) and experiences with managers (favorable or unfavorable).

Findings

The authors find that, while feedback type alone does not change the likelihood of auditors providing upward feedback, auditors are more likely to provide feedback after a favorable manager experience than an unfavorable one. The likelihood of providing feedback after an unfavorable experience is higher, however, when the feedback type is electronic and anonymous as opposed to face-to-face. Additional analyses illustrate strong relationships between manager experience, feedback type and procedural justice, which significantly influence the turnover intentions of staff auditors.

Originality/value

To the best of the authors’ knowledge, the authors are the first to examine the value of subordinates’ upward feedback on firm outcomes, including burnout and turnover intention.

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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
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