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 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 theorize and find evidence that being lower status than one’s audit 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. I further examine an intervention of supervisor support and find that supportive supervisors restore lower-status peers’ willingness to engage in skeptical behavior. However, the intervention does not improve lower-status peer auditors’ commitment to the team. Audit supervisors can offer support by showing genuine care and appreciation for and providing resources to their subordinate, regardless of the subordinate's status. My study therefore helps audit firms by identifying a novel source of reduced skepticism and providing implementable guidance on how to address the issue. 

What Staff Auditors are Looking for: A Self-Determination Theory Perspective on Auditor Relatedness and Work Motivation

with Kathryn Kadous and Eriko Kameoka

(Under review)

Auditors’ Psychological Ownership and Defensiveness to Review Notes

with Kathryn Kadous (Emory University), Christian Pietsch, Renske van Blanken, and Marcel van Rinsum (all of Erasmus University Rotterdam)

Auditor Use of AI Tools: Lack of Control and the Effect on Auditor Judgment

with Cassandra Estep (Emory University)

The Pygmalion Effect in Audit Teams: How Supervisor Expectations and Growth Mindsets Shape Instruction Quality

with Paige Csere (Auburn University)

(Accepted research grant from the Access to Audit Personnel Grant Program)

Enhancing Auditors' Judgement and Decision-Making in the Age of Automation: A Learning Perspective

with Therese Grohnert (Maastricht University), Kathryn Kadous (Emory University), and Christian Peters (University of Wisconsin - Madison)

(Accepted research grant from the Foundation for Auditing Research)

How Informal Hierarchies Influence Formal Hierarchies: Status Motives and the Influence on Managers’ Promotion Assessments of Employees

with Hayden Gunnell (University of Texas - Austin)