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首页> 外文期刊>Accounting Review >Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up 'In the Moment' and at Performance Appraisal
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Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up 'In the Moment' and at Performance Appraisal

机译：沉默是金色的吗？审计团队负责人对在当下和绩效评估中大声疾呼的下属的反应

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摘要

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.
机译：本文研究了审计团队负责人对说出潜在重要审计问题的审计师的反应。研究1是对相互配合的审核团队的一项调查，为说话的审核员提供了更高绩效评估的证据。研究2、3和4是检验团队负责人对大声讲话的反应的实验，无论是在大声讲话发生时（研究2），还是在绩效评估期间（研究2、3和4）。结果提供了证据，表明团队负责人在大声疾呼时会做出反应，特别是如果团队成员提出了可能增加审计工作的审计有效性问题时。但是，团队领导者会在绩效评估中大声疾呼，特别是当团队成员谈论与团队的有效性或效率焦点相关的问题时。主管的绩效评估表现出结果效果时，不管结果如何，主管也会奖励自己发言。

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