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The Effect of Junior Auditors’ Trust in Superiors and Communication Modes on Auditors’ Voice Decisions

Ran Li & Robert C. Giambatista

Journal of Knowledge Management Practice2025https://doi.org/10.62477/jkmp.v25i5.564article
ABDC C
Weight
0.50

What the paper says

This study examines how staff auditors’ trust in superiors and communication modes affect their voice decisions in distributed audit teams. In a 3×2 experiment involving 150 junior auditors from the U.S. and China, trust (higher-level vs. lower-level) and communication modes (face-to-face, traditional remote communication, and live video conference) were manipulated. Results show that greater trust in superiors increases auditors’ willingness to speak up. Furthermore, junior auditors exhibit greater willingness to communicate upward in face-to-face condition than in traditional remote communication. While live video conferencing results in the lowest voice. Findings offer practical insights in remote and global audit environments.

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https://doi.org/https://doi.org/10.62477/jkmp.v25i5.564

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@article{ran2025,
  title        = {{The Effect of Junior Auditors’ Trust in Superiors and Communication Modes on Auditors’ Voice Decisions}},
  author       = {Ran Li & Robert C. Giambatista},
  journal      = {Journal of Knowledge Management Practice},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.62477/jkmp.v25i5.564},
}

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The Effect of Junior Auditors’ Trust in Superiors and Communication Modes on Auditors’ Voice Decisions

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.