JAPP publication: If team consensus already exists, auditors may conform and hesitate to raise issues

FAR is proud to announce that a recent FAR study has been published in the Journal of Accounting and Public Policy.

The study by Eddy Cardinaels, Viola Darmawan, Evelien Reusen and Kristof Stouthuysen shows that junior auditors are more likely to conform to a team consensus formed by senior members and feel less comfortable sharing their own risk assessments, especially in an authenticity-focused climate (encouraging individuals to be true to themselves). However, a climate of belongingness (creating a sense of belonging within the group) reduces this conformity and encourages juniors to speak up, improving information sharing within audit teams. https://doi.org/10.1016/j.jaccpubpol.2025.107334