FAR Working Paper 2021/07-08: The imitation behaviors of junior auditors: Does it enhance or hamper audit quality?
Imitation of senior auditors might be a valuable strategy for juniors to learn on-the-job and improve their performance. In this paper, the research team experimentally examines how a senior auditor’s working style (high diligence vs. low diligence) interacts with the nature of the audit firm’s promotion system (superior-based vs. consensus-based) to influence junior auditor judgment by affecting junior auditors’ imitation behavior.
Authors
Eddy Cardinaels (1975) is full Professor of accounting at Tilburg University and part-time professor at KU Leuven. His work combines new insights from psychology and behavioral economics to study how different information presentation (ABC, BSC, summaries of earnings releases) can affect decision making of managers within companies. Other experimental work focuses on drivers of honest reporting and social motives in inter-firm negotiations. He also conducts archival work on corporate governance examining how social connections between board members affect financial reporting, how companies use their networks to engage in tax avoidance and factors that drive (excess) compensation.
Professor in Accounting and Control at Vlerick Business School and KU Leuven.
Evelien Reusen obtained her PhD at KU Leuven and is currently Associate Professor in Management Accounting at RSM. Evelien’s research concentrates on the role of control, cooperation and trust, in both intra- and interorganizational settings.
Her work has been published in Accounting, Organizations, and Society and The Journal of Supply Chain Management.
