Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects^✩

Abstract

This paper synthesizes the extant feedback literature, focusing on how feedback affects an auditor’s learning, performance, and motivation. Performance feedback is an important component in the auditing environment for ensuring quality control and for developing and coaching staff auditors. However, the literature on feedback in the audit environment is fragmented and limited making it difficult to assess its behavioral effects on auditors. This paper has three main objectives. The first is to review some of the influential research in psychology and management to identify key variables and issues that appear to be critical in the study of behavioral consequences of feedback in organizational settings. The second is to review performance feedback research specifically in auditing to identify the areas previously examined and synthesize the findings. The third is to suggest a variety of future research opportunities that may assist in developing an understanding and knowledge of the behavioral effects of feedback on auditors. The literature analysis has significant implications for audit research and practice. In particular, the analysis provides important insights into understanding who, how, and when performance feedback should be given to improve its effectiveness in the audit environment.

Citation

Andiola, L.M. (2014), "Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects^✩", Journal of Accounting Literature, Vol. 33 No. 1-2, pp. 1-36. https://doi.org/10.1016/j.acclit.2014.07.001