Upward feedback falling on deaf ears: the effect on provider organizational citizenship and counterproductive work behaviors in the audit profession

Abstract

Purpose

The purpose of this paper is to explore how firms can enhance feedback systems by studying the effects of offering junior auditors an opportunity to provide upward feedback and acknowledging their voice has been heard and will be considered for evaluation purposes.

Design/methodology/approach

This study uses a 2 × 1 + 1 (voice confirmation × opportunity + no opportunity) between-subjects experimental design that manipulated upward feedback opportunity (i.e., opportunity or no opportunity) and voice confirmation for those that do receive upward feedback opportunity (i.e., receive indication upward feedback was heard and will be considered or receive no indication upward feedback was heard). Within the no upward feedback opportunity condition participants did not have a chance to receive voice confirmation.

Findings

Through analysis of 117 upper-division undergraduate accounting students, the authors find the receipt of upward feedback opportunity and voice confirmation positively influence justice perceptions. Furthermore, the authors find interactional justice is positively associated with organizational citizenship behaviors (OCB), negatively associated with counterproductive work behaviors (CWB) and mediates the association between upward feedback voice confirmation and both OCB and CWB through indirect-only mediation. The authors also find distributive justice facilitates competitive and indirect-only mediation between upward feedback opportunity and OCB and CWB.

Originality/value

This is the first study to examine the influence of giving staff auditors the opportunity to provide upward feedback and informing upward feedback providers (e.g., staff) their voice has been heard and will be considered for evaluation purposes.

Citation

Vagner, B., Blix, L.H., Ortegren, M. and Sorensen, K. (2022), "Upward feedback falling on deaf ears: the effect on provider organizational citizenship and counterproductive work behaviors in the audit profession", Managerial Auditing Journal, Vol. 37 No. 1, pp. 17-38. https://doi.org/10.1108/MAJ-09-2020-2845