The imitation behaviors of junior auditors: Does it enhance or hamper audit quality?

The imitation behaviors of junior auditors: Does it enhance or hamper audit quality?

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KEY TAKE-AWAYS

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.

 

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Publication Author(s)​

Viola Darmawan
Evelien Reusen
Kristof Stouthuysen
Eddy Cardinaels

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