Do as I say: A look at the supervisor behaviors that encourage upward communication on audit teams.

Accounting Horizons, Forthcoming

22 Pages Posted: 9 Feb 2022

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: February 7, 2022

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.

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

JEL Classification: M4, M42

Suggested Citation

Clor-Proell, Shana and Kadous, Kathryn and Proell, Chad A., Do as I say: A look at the supervisor behaviors that encourage upward communication on audit teams. (February 7, 2022). Accounting Horizons, Forthcoming, Available at SSRN: https://ssrn.com/abstract=4029042

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

Emory University - Goizueta Business School ( email )

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

Chad A. Proell (Contact Author)

TCU - Department of Accounting ( email )

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

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