Does my team respect me? An examination of how status differences among peer auditors affect audit outcomes

Solo Authored

I examine how auditors’ status in the engagement team relative to the status of their peers on the team affects skeptical behavior. Differences in status, or the respect and admiration afforded an individual by others, arise naturally in group settings and thus status can vary across peers at the same level in a hierarchy. I propose that being lower status than one’s peers (i.e., having less respect and admiration) results in weaker team commitment and a lower willingness to engage in the effortful behaviors that constitute skepticism. This implies that lower-status peer auditors are at risk of providing lower audit quality. I further propose that supervisors can restore lower-status peers’ team commitment and skepticism by providing support to the auditor. Supportive supervisors are those who communicate that they value and appreciate the auditor’s contribution to the team and care about their well-being, regardless of status position. My study therefore helps audit firms by identifying a novel source of reduced skepticism and providing implementable guidance on how to address the issue.

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