Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context
Accounting Horizons (forthcoming). doi: 10.2308/HORIZONS-2020-025
Posted: 16 Sep 2019 Last revised: 17 Feb 2021
Date Written: January 28, 2021
Audit subordinates typically work with multiple supervisors who are likely to vary in their level of coaching quality (CQ). While prior research suggests a low CQ supervisor could negatively affect a subordinate’s work attitudes, theory indicates that the presence of other positive coaching experiences may buffer against the negative influence of a low CQ supervisor. We investigate by asking participants to provide information on their coaching experiences with three supervisors. We then examine how perceptions of supervisors’ CQ interact to affect subordinates’ work attitudes. We find that the effect of a perceived low CQ supervisor on organizational commitment and turnover intention is mitigated when the CQ of another supervisor is high or when a relatively high CQ supervisor is also a mentor. Investigating factors that inhibit CQ, we find that supervisors’ lack of capability explains variation in lower CQ supervisors, whereas lack of presence explains variation for higher CQ supervisors.
Keywords: Auditing; Coaching Quality; Multiple Supervisors; Organizational Commitment; Turnover
JEL Classification: L2, M40, M42, M51, M53
Suggested Citation: Suggested Citation