Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE Accounting Horizons Pub Date : 2022-02-16 DOI:10.2308/horizons-2021-117

Shana M. Clor-Proell, Kathryn Kadous, Chad A. Proell

引用次数: 1

Abstract

PCAOB AS1201 mandates that audit supervisors encourage auditors to raise critical issues and concerns to their attention. However, audit supervisors do not receive specific guidance on how to encourage upward communication. This may contribute to the AS1201 compliance issues suggested by research and PCAOB enforcement actions. We provide specific examples of supervisor behaviors that enhance and harm upward communication, thereby improving audit supervisors’ ability to comply with PCAOB AS1201. To do so, we report qualitative data from audit interns describing instances in which they chose to either speak up or not speak up about potential audit issues they encountered in the field. The instances illustrate the types of issues that interns encounter and reveal the role of supervisor behavior in influencing interns’ decisions to speak up.

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照我说的去做:看看审计团队中鼓励向上沟通的主管行为

PCAOB AS1201要求审计主管鼓励审计师提出关键问题和关注事项，引起他们的注意。然而，审计监督者并没有得到关于如何鼓励向上沟通的具体指导。这可能会导致研究和PCAOB执法行动提出的AS1201合规问题。我们提供了主管加强和损害向上沟通的具体行为示例，从而提高审计主管遵守PCAOB AS1201的能力。为此，我们报告了审计实习生的定性数据，这些数据描述了他们选择公开或不公开他们在该领域遇到的潜在审计问题的实例。这些例子说明了实习生遇到的问题类型，并揭示了主管行为在影响实习生发声决定中的作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.