How Do Reviewers’ Goal Framing and Novice Auditors’ Receptivity to Negative Feedback Affect Follow-Through Performance?
通过实验研究，发现审稿人强调学习目标时，新手审计师对负面反馈的反应和后续绩效受其反馈接受度影响，不同接受度者效果相反。
SUMMARY Negative feedback can induce adverse responses. This is problematic in auditing as negative feedback is common during workpaper reviews, and auditors’ follow-through on this feedback is essential to staff development and audit quality. Psychology research suggests supervisors’ framing of feedback can impact subordinates’ feedback reactions and subsequent performance, and this effect might vary depending on their relative receptivity to feedback (i.e., feedback orientation). In a 2 × 2 between-subjects experiment, using a review notes task, I examine the joint influence of these factors and find divergent effects. Results show novice auditors with stronger feedback orientations have more positive reactions to negative feedback when reviewers emphasize learning goals, but framing does not influence performance. However, those with weaker feedback orientations react poorly regardless of framing, but learning goals improve their performance. These results enhance understanding of effects of goal framing on audit quality and help guide reviewers on how to frame negative feedback. JEL Classifications: M40; M42.