Silence is not Golden: How Team Consensus and Inclusive Climate Affects Junior Auditors’ Conformity Behavior and Risk Assessment Sharing

Silence is not Golden: How Team Consensus and Inclusive Climate Affects Junior Auditors’ Conformity Behavior and Risk Assessment Sharing

Publication Summary

KEY TAKE-AWAYS

  1. In hierarchical teams, the importance of encouraging individuals to share information is crucial (in particular when authenticity is emphasized)
  2. Solely encouraging juniors to show their true self may not always result in desired effects (more conformity, less info sharing)
  3. Audit firms can cultivate a climate of belongingness, rather than authenticity, via team-building initiatives, regular one-on-one social engagements between junior and senior members, fostering a sense of connection, support, and psychological safety

 

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Publication Author(s)​

Viola Darmawan
Dr. Evelien Reusen
Dr. Kristof Stouthuysen
Prof. dr. Eddy Cardinaels

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