The Sounds of Silence: A Framework, Theory, and Empirical Evidence of Audit Team Voice

Auditing: A Journal of Practice & Theory, forthcoming

60 Pages Posted: 16 Jun 2021

See all articles by Shana Clor-Proell

Shana Clor-Proell

Texas Christian University - Department of Accounting

Kathryn Kadous

Emory University - Goizueta Business School

Chad A. Proell

TCU - Department of Accounting

Date Written: June 14, 2021

Abstract

Lower-level auditors are likely to encounter client information that may reflect important audit issues. The audit team cannot address these issues unless they are communicated upward. However, research indicates that lower-level auditors sometimes withhold issues, threatening audit effectiveness. We use a multi-method grounded theory approach to expand our understanding of the factors associated with auditors’ decision to speak up about potential audit issues. We use an experiential questionnaire to draw out participants’ real-life experiences with the decision to speak up or remain silent in the field (i.e., the “voice” decision). We summarize this work in a framework of audit voice determinants and a theoretical model of audit voice. We then use the determinants framework and the developed theory to conduct an experiment as an exemplar for how our work can be useful in generating future research.

Keywords: Audit teams, information sharing, employee voice, experiential questionnaire

JEL Classification: M42

Suggested Citation

Clor-Proell, Shana and Kadous, Kathryn and Proell, Chad A., The Sounds of Silence: A Framework, Theory, and Empirical Evidence of Audit Team Voice (June 14, 2021). Auditing: A Journal of Practice & Theory, forthcoming, Available at SSRN: https://ssrn.com/abstract=3866790

Shana Clor-Proell

Texas Christian University - Department of Accounting ( email )

M.J. Neeley School of Business
TCU Box 298530
Fort Worth, TX 76129
United States

Kathryn Kadous (Contact Author)

Emory University - Goizueta Business School ( email )

1300 Clifton Road
Atlanta, GA 30322-2722
United States
404-727-4967 (Phone)

Chad A. Proell

TCU - Department of Accounting ( email )

M.J. Neeley School of Business
TCU Box 298530
Fort Worth, TX 76129
United States

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