Onboarding during the COVID-19 Pandemic: Insights from New Hires Entering the Audit Profession

30 Pages Posted: 20 Jun 2022

See all articles by Danielle Booker

Danielle Booker

Loyola University of Chicago

Erin M Hawkins

Clemson University

Scott D. Vandervelde

University of South Carolina - Darla Moore School of Business

Yi-Jing Wu

Texas Tech University - Rawls College of Business

Date Written: June 16, 2022

Abstract

The pivot from in-person to remote work due to the COVID-19 pandemic forced audit firm leaders to reevaluate work practices and to implement new strategies to cope with this profound transition in the profession. At the forefront of audit firm priorities is the new hire onboarding process, which is critical in shaping new auditors’ initial work experiences and their long-term commitment to the firm and profession. Drawing from organizational socialization theory, this study explores the onboarding process in a remote environment. Results of a field-based survey of 56 new staff auditors suggest that new hires experienced a more institutionalized, rather than an individualized, onboarding process. We also report aspects of the remote onboarding process auditors viewed positively and present auditor provided recommendations for improvements. Results of this study provide important insights regarding the remote onboarding process through the theoretical lens of organizational socialization and provide implications for future research and audit firms.

Keywords: COVID-19 pandemic, onboarding, novice auditors, training, socialization

Suggested Citation

Booker, Danielle and Hawkins, Erin M and Vandervelde, Scott D. and Wu, Yi-Jing, Onboarding during the COVID-19 Pandemic: Insights from New Hires Entering the Audit Profession (June 16, 2022). Available at SSRN: https://ssrn.com/abstract=4139808 or http://dx.doi.org/10.2139/ssrn.4139808

Danielle Booker

Loyola University of Chicago ( email )

IL

Erin M Hawkins (Contact Author)

Clemson University ( email )

Clemson, SC 29634
United States

Scott D. Vandervelde

University of South Carolina - Darla Moore School of Business ( email )

1705 College St
Francis M. Hipp Building
Columbia, SC 29208
United States

Yi-Jing Wu

Texas Tech University - Rawls College of Business ( email )

703 Flint Avenue
Lubbock, TX 79409
United States
216-368-8895 (Phone)

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