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.

A value to voice? An examination of auditor upward feedback

“…As previously noted, we also included "þ2" no opportunity cells to understand auditor perceptions of justice, support and turnover when auditors do not have the opportunity to provide upward feedback. We expect results similar to those of Vagner et al (2022), who find that college students perceive the opportunity to provide feedback as fairer than having no opportunity to do so. Participants were split into either the favorable or unfavorable supervisor experience condition.…”

“…These factors are also highlighted in Erdogan’s (2002) model of procedural justice, which suggests that environmental features such as the perceived fairness of the process, superior–subordinate interactions and organizational culture affect the likelihood of an effective upward feedback culture. Supporting these theories, Vagner et al. (2022) find that accounting students perceive the opportunity to provide upward feedback as fairer than having no opportunity to do so.…”

Positive deviance at work: a systematic review and directions for future research

“…, 2021; Griffin and Lopez, 2005; Renn et al ., 2005). Early research often used terms like counterproductive work behaviours (Vagner et al. , 2022; Fox et al.…”

“…Given the widespread acceptance of the definition of workplace deviance by Robinson and Bennett (1995) as a violation of formal organisational rules, extant research has primarily considered deviant behaviour to be self-interested or unethical (De Clercq et al, 2021;Griffin and Lopez, 2005;Renn et al, 2005). Early research often used terms like counterproductive work behaviours (Vagner et al, 2022;Fox et al, 2001), dysfunctional behaviour (Griffin et al, 1998), and non-complaint work behaviour (Puffer, 1987) etc. to describe and study workplace deviance.…”

The brief introduction to organizational citizenship behaviors and counterproductive work behaviors: a literature review

“…Previous research has shown that organizations benefit from employee contributions that go above and beyond the formal job requirements, also known as OCB ( Organ, 2018 ). Scholars strive to explain the positive effects of OCB from a broader research perspective ( Vagner et al, 2022 ). For instance, OCB presents commitments that reasonable in nature and when totaled after some time and people, may upgrade the execution by greasing up the building the mental texture of the association, decreasing erosion, and/or expanding productivity ( Guntuku et al, 2020 ).…”