How do mentoring rewards influence experienced auditors? |
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| Institution: | 1. Mays Business School, Department of Accounting, Texas A&M University, College Station, TX 77843, USA;2. Raymond J. Harbert College of Business, School of Accountancy, Auburn University, Auburn, AL 36849, USA;3. Department of Accounting, West Virginia University, Morgantown, WV 26506, USA;1. University of the West of Scotland and University of Winchester, Accounting, Finance and Law, Business School, University of the West of Scotland, Ayr Campus, Ayr KA8 0SX, United Kingdom;2. Business School, University of Winchester, Winchester SO22 4NR, United Kingdom;1. School of Economics and Statistics, Università di Milano-Bicocca, Via Bicocca degli Arcimboldi, 8, 20126, Milan, Italy;2. Department of Economics, Università di Genova, v. Vivaldi 5, 16126, Genova, Italy;3. State Street Bank Luxembourg S.C.A., 49 Avenue J.F. Kennedy, L-1855, Luxembourg;1. University College Dublin, Dublin, Ireland;2. University College Cork, Cork, Ireland;1. Management School, University of Sheffield, Conduit Road, Sheffield, S10 1FL, UK;2. School of Business and Economics, Loughborough University, Ashby Road, Loughborough, LE11 3TU, UK;1. Durham University Business School, Durham University, Stockton on Tees TS17 6BH, Great Britain, United Kingdom;2. Newcastle University Business School, Newcastle Upon Tyne NE1 4SE, Great Britain, United Kingdom |
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| Abstract: | The benefits of mentoring are well documented, and include lower employee turnover, heightened employee success, and higher employee satisfaction. In an effort to acquire these benefits, audit firms are structuring rewards for mentoring. However, we predict that rewarding mentors can prove problematic, leaving needy young auditors without a mentor or perhaps receiving advice that might prove detrimental. We test our expectations in an experiment with 111 Big 4 auditor participants. As expected, we find that in the presence of mentoring rewards, experienced auditors are less willing to mentor the young auditors who likely would benefit the most. We also find that in the presence of mentoring rewards, experienced auditors are more likely to provide advice that might be counterproductive. Yet interestingly, in our study, when rewards are absent, experienced auditors are more willing to mentor and more likely to provide beneficial advice. Our results inform the audit mentoring literature though our focus on mentor behavior, as opposed to protégé behavior. Our results also have implications for audit firms as they consider the structure of mentoring rewards, training on mentoring advice, and the effects of this advice. |
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| Keywords: | Auditing Mentor Protégé Rewards Willingness to mentor Mentoring advice |
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