Date of Award
2015
Document Type
Dissertation
Degree Name
PhD in Accountancy
Department
Department of Accountancy
First Advisor
Jean C. Bedard
Second Advisor
Jay C. Thibodeau
Third Advisor
Steve G. Sutton
Abstract
This dissertation consists of three studies that investigate key elements related to performance feedback and effective coaching in the audit environment. The first study presents a framework based on prior research in the psychology and management literatures on the behavioral effects of performance feedback. This framework is then used to organize and synthesize the literature on feedback in the audit setting, and develops topics for further study.
The second and third studies are empirical investigations of performance feedback provided during the audit review process. The second study uses an experiential questionnaire to examine the perceptions of subordinate auditors based on their actual experiences with the review process. Specifically, I study how the supervisor’s approach (i.e., sign of performance feedback and achievement goal emphasis) and the subordinate’s receptivity to coaching and feedback (i.e., feedback orientation) combine to affect the subordinate’s reactions and subsequent actions. In practice, audit supervisors are likely to provide some positive and/or negative feedback (i.e., sign of performance feedback) during their review, and have the opportunity to also emphasize specific achievement goals (i.e., learning or performance). However, supervisors are likely to vary in the amount and combination of feedback and goals. This is important because achievement goal theory suggests that emphasis on learning or performance goals may result in differential response patterns following feedback. This study uses a naturalistic approach which allows me to consider a number of features of the review process simultaneously, but because of this I cannot conclude a causal relationship. The third study addresses this limitation by manipulating the sign of performance feedback and the achievement goals emphasized by the reviewer in a controlled experiment.
The results of parts two and three indicate that alignment of the sign of performance feedback and achievement goals (e.g., negative feedback and learning goals) positively affects subordinates’ reactions to the review and the reviewer, efforts to improve performance, as well as actual performance. In addition, I find that these effects vary depending on the feedback orientation of the preparer. Taken together, the results suggest that audit supervisors should ix consider how they conduct reviews, as well as the characteristics of the subordinate who is receiving the review, to improve subordinates’ reactions to feedback, as well as to increase coaching effectiveness and elicit better performance.
Recommended Citation
Andiola, Lindsay Metcalfe, "Performance Feedback in the Audit Environment". 2015. 1.
https://scholars.bentley.edu/etd_2015/1
