The Sounds of Silence: A Framework, Theory, and Empirical Evidence of Audit Team Voice

What is it about?

Junior auditors often come across information that could suggest a problem that the audit team needs to investigate. If these auditors don’t speak up, then their supervisors will not be able to address the potential problem. Our goal is to understand why junior auditors choose to speak up about some issues but not others. We survey junior auditors to learn about their real-life experiences with speaking up. We use the survey results to develop a theory that helps us understand the decision to speak up or not. Then, we follow up with an experiment that shows how our theory can be applied.

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