Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Auditing Context: Does One ‘Bad Apple’ Spoil the Barrel?

45 Pages Posted: 16 Sep 2019

See all articles by Lindsay M. Andiola

Lindsay M. Andiola

Virginia Commonwealth University (VCU) - Department of Accounting

Jean C. Bedard

Bentley University - Department of Accountancy

Joleen Kremin

Portland State University

Date Written: September 6, 2019

Abstract

This study examines coaching quality (CQ) of audit supervisors by assessing the level of and variation in coaching behaviors experienced by audit subordinates. Theory suggests that when subordinates in audit practice experience multiple supervisors, they form a social context that could moderate the negative influence of a low CQ supervisor. To investigate, we asked participants to provide information on three supervisors, finding high CQ variability in the collective coaching experiences of many subordinates. We use this information to investigate how perceptions of supervisors’ CQ interact to affect subordinates’ work attitudes. We find that the effect of a low CQ (“bad apple”) supervisor on organizational commitment and turnover intentions is mitigated when the CQ of another supervisor is relatively high or when the highest CQ supervisor is also a mentor. Investigating determinants of CQ, we find that audit subordinates perceive that supervisors’ lack of capability is the most inhibiting factor.

Keywords: Coaching Quality, On-the-job Coaching, Multiple Supervisors, Organizational Commitment, Turnover, Project-based Organizations

JEL Classification: L2, M40, M42, M51, M53

Suggested Citation

Andiola, Lindsay M. and Bedard, Jean C. and Kremin, Joleen, Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Auditing Context: Does One ‘Bad Apple’ Spoil the Barrel? (September 6, 2019). Available at SSRN: https://ssrn.com/abstract=3449185 or http://dx.doi.org/10.2139/ssrn.3449185

Lindsay M. Andiola (Contact Author)

Virginia Commonwealth University (VCU) - Department of Accounting ( email )

Richmond, VA 23284
United States

Jean C. Bedard

Bentley University - Department of Accountancy ( email )

175 Forest Street
Waltham, MA 02452
United States
781-891-2410 (Phone)
781-891-2896 (Fax)

Joleen Kremin

Portland State University ( email )

PO Box 751
Portland, OR 97207
United States
5037252278 (Phone)

HOME PAGE: http://https://www.pdx.edu/sba/joleen-kremin

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