Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context

The authors thank T. Jeffrey Wilks (editor) and two anonymous reviewers for their helpful and encouraging comments. The authors are grateful to the personnel of several public accounting firms who aided in the development of the data collection instrument by providing their perspectives on the current environment with respect to on-the-job coaching and provided access to subordinate auditors for data collection. We appreciate detailed comments from Chris Agoglia, Steve Buchheit, Jeff Cohen, Erin Masters, Leah McCurnin, Tracy Noga, Bernd Reichert, Kim Westermann, Annie Witte, David Wood, and Daniel Zhou. We also benefitted from comments received from participants at the 2017 AAA Accounting, Behavior and Organizations Research Conference; the 2017 Brigham Young University Accounting Symposium; the 2018 AAA Audit Midyear Conference, as well as workshop participants at Virginia Commonwealth University and Bentley University. We also appreciate the research assistance of Elizabeth Upton.

Lindsay M. Andiola, Virginia Commonwealth University, School of Business, Department of Accounting, Richmond, VA, USA; Jean C. Bedard, Bentley University, Department of Accountancy, Waltham, MA, USA; Joleen Kremin, Portland State University, Department of Accounting, Portland, OR, USA.

Editor's note: Accepted by Gopal V. Krishnan.