Auditor and non‐mentor supervisor relationships

Cathleen L. Miller, Philip H. Siegel and Alan Reinstein

Managerial Auditing Journal, 2011, vol. 26, issue 1, 5-31

Abstract: Purpose - This paper seeks to examine the effects of mentoring and organizational justice on auditors' relationships with their non‐mentor supervisors. While having a mentor should cause higher quality protégé auditors and their non‐mentor supervisor relationships, organizational justice perceptions should mediate this mentoring association. Thus, having a mentor should see higher procedural justice perceptions, which, in turn, should result in higher quality relationships between protégés and their non‐mentor supervisors. Design/methodology/approach - A survey of 95 audit professionals shows that protégés report higher quality auditor‐supervisor relationships than do non‐protégés; however, having a mentor does not appear to be the determining factor. Findings - Building on a prior study of Siegelet al., the paper finds that auditor attitudes towards the job (job satisfaction) and the firm (job commitment) eliminate the association between mentoring and quality of auditor‐supervisor relationships. Procedural justice, but not distributive justice, perceptions also mediate the relationship between job satisfaction and quality of auditor‐supervisor relationships. Procedural justice perceptions produce higher quality auditor‐supervisor relationships with non‐mentor supervisors. Research limitations/implications - Using mediation regression techniques instead of the more stringent path analysis and using self‐reported survey data that derives a method variance could affect the generalizability of our results. Future research can correct these limitations. Practical implications - The paper finds that while merely having a mentor need not improve relationships, mentoring programs can still greatly improve auditor‐supervisor relationships. Originality/value - The paper includes implications for developing effective mentoring programs for CPA firms.

Keywords: Brand management; Corporate branding; Leadership; Social change (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:02686901111090817

DOI: 10.1108/02686901111090817

Access Statistics for this article

Managerial Auditing Journal is currently edited by Professor Jie Zhou

More articles in Managerial Auditing Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().