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

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: January 28, 2021

Abstract

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

Andiola, Lindsay M. and Bedard, Jean C. and Kremin, Joleen, Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context (January 28, 2021). Accounting Horizons (forthcoming). doi: 10.2308/HORIZONS-2020-025, 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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