Is silence golden? audit team leader reactions to subordinates who speak up "in the moment" and at performance appraisal Mark W. Nelson & Chad A. Proell

Por: Colaborador(es): Tipo de material: ArtículoArtículoDescripción: Páginas 281 a la 300Tema(s): En: The accounting review 2018 V.93 No.6 (Nov)Incluye tablas, figuras, referencias y apéndiceResumen: This paper examines audit team leader reactions to auditors who speak up about potentially important audit issues. Study 1 is a survey of interacting audit teams and provides evidence of higher performance evaluations for auditors who speak up. Studies 2, 3, and 4 are experiments examining team leader reactions to speaking up, both at the time speaking up occurs (Study 2) and later, during performance evaluation (Studies 2, 3, and 4). Results provide evidence that team leaders react with irritation at the time speaking up occurs, particularly if a team member raises an audit effectiveness issue that could increase audit effort. However, team leaders reward speaking up in performance evaluations, particularly when team members speak up about issues that align with the effectiveness or efficiency focus of the team. While supervisors' performance evaluations exhibit outcome effects, supervisors also reward speaking up, regardless of outcome.
Valoración
    Valoración media: 0.0 (0 votos)
Existencias
Tipo de ítem Biblioteca actual Colección Signatura topográfica Info Vol Copia número Estado Fecha de vencimiento Código de barras
Revistas Central Bogotá Sala General Colección Hemeroteca 657 (Navegar estantería(Abre debajo)) 2018 V.93 No.6 (Nov) 1 A------ 0000002032749

This paper examines audit team leader reactions to auditors who speak up about potentially important audit issues. Study 1 is a survey of interacting audit teams and provides evidence of higher performance evaluations for auditors who speak up. Studies 2, 3, and 4 are experiments examining team leader reactions to speaking up, both at the time speaking up occurs (Study 2) and later, during performance evaluation (Studies 2, 3, and 4). Results provide evidence that team leaders react with irritation at the time speaking up occurs, particularly if a team member raises an audit effectiveness issue that could increase audit effort. However, team leaders reward speaking up in performance evaluations, particularly when team members speak up about issues that align with the effectiveness or efficiency focus of the team. While supervisors' performance evaluations exhibit outcome effects, supervisors also reward speaking up, regardless of outcome.

CONTÁCTANOS:
bibliotecaservicios@ugc.edu.co
bibliougc@ugca.edu.co

Con tecnología Koha