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This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.

I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.

This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.

Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.

Abusive supervision provokes subordinates’ interpersonal deviant behavior. It is, therefore, essential to explore the contingent factors of this relationship. Drawing upon gender role theory, this study aims to explore how subordinate and leader genders moderate the relationship between abusive supervision and subordinate interpersonal deviance. Furthermore, this study posits a three-way interaction effect of abusive supervision with leader and subordinate genders on interpersonal deviance.

Multisource survey data were collected from 45 supervisors and 170 subordinates in eight companies in China. The data were analyzed using the PROCESS macro in SPSS.

The results showed that the positive relationship between abusive supervision and interpersonal deviance was stronger among female leaders than male leaders. Furthermore, the authors found a three-way interaction effect between abusive supervision and leader and subordinate genders on subordinates’ interpersonal deviance. Compared with female subordinates, male subordinates engaged in significantly more interpersonal deviance when experiencing abusive supervision from a female leader than from a male leader.

The authors reveal that gender differences exist in the effect of abusive supervision on subordinates’ interpersonal deviant behavior. Furthermore, the authors demonstrate that subordinate and leader genders jointly influence the effect of abusive supervision. Finally, the findings extend the literature on gender’s moderating effects from constructive and neutral leader behaviors to destructive leader behaviors.

The purpose of this study is to test the mechanism of visionary leadership on subordinates' work withdrawal behavior through cognitive strain and psychological contract violation, and also to reveal the possible dark side of visionary leadership. The moderation effects of subordinates' facades of conformity and leader behavioral integrity in the cognition–affect dual-path process are also discussed.

This study conducted a three-wave longitudinal survey. The data were collected from 574 employees and their superiors in several Chinese enterprises. The authors used Mplus 7.4 and adopted a bootstrapping technique in the data analysis.

Visionary leadership has positive effects on cognitive strain and psychological contract violation; cognitive strain and psychological contract violation mediate the relationship between visionary leadership and work withdrawal behavior, respectively. Subordinates' facades of conformity and leader behavioral integrity moderate the positive effects of visionary leadership on cognitive strain and psychological contract violation, as well as the indirect effect of visionary leadership on subordinates' work withdrawal behavior through cognitive strain and psychological contract violation.

This study reveals the underlying mechanism of visionary leadership's negative impact on job outcome through the cognition and affective reaction of subordinates to visionary leadership, and broadens the scope of visionary leadership research. It also provides some practical suggestions on how to transmit the organizational vision effectively and reduce subordinates' work withdrawal behavior.

Despite the literature on subordinates' destructive responses to abusive leadership, an emerging body of literature proposes that subordinates may react constructively to abusive supervision under certain conditions. The authors contribute to this line of research by proposing and testing the moderating effects of performance-approach and -avoidance goal orientation on the relationship between abusive supervision and task performance, and by testing work effort as a mechanism underlying this moderating effect.

The study hypotheses were tested in two studies. In Study 1 (field survey, N = 230), the moderation hypotheses were tested. Study 2 (experiment, N = 116) extended Study 1 and examined the mediated moderation model.

The study empirical evidence from the two studies showed that (1) abusive supervision was more positively related to an employee's task performance when that employee's performance-approach goal orientation was high (vs low), (2) abusive supervision was not more positively related to task performance when performance-avoidance goal orientation was high (vs low) and (3) the employee's work effort mediated the moderating effect of performance-approach goal orientation.

This research suggests that organizations and subordinates should be aware of the positive contextual role of performance-approach goal orientation, which may shape subordinates' subsequent work behavior in response to supervisors' hostility, and should invest more time and effort in reinforcing subordinates' performance-approach goal orientation.

This study has identified a new condition and offers new evidence of the potential functional effect of abusive supervision. Specifically, the study finding of the positive moderating role of performance-approach goal orientation adds to the literature examining when abused subordinates respond constructively to abusive supervision. The study analysis of the mediating effect of work effort further reveals the mechanism of this effect.

This study aims at analyzing the detrimental cross-level serial effects of leaders' Machiavellianism and abusive supervision on subordinates' burnout and task performance. The general aggression model and conservation of resources theory guide our research model.

The authors developed a multilevel design and used multisource data. The authors collected data from 50 bank branches located in Pakistan. A total of 50 branch supervisors participated, which yielded 200 supervisor-subordinate dyads. Machiavellianism was self-assessed by the supervisors who further rated the specific task performance of each of their respective subordinates. Burnout and abusive supervision ratings were provided by the subordinates. Abusive supervision scores were aggregated at the group level.

Machiavellianism has an indirect negative effect on individual-level task performance through the serial cross-level mediating effects of abusive supervision at the group level and attendant individual-level burnout.

Findings provide practical implications for the management of task performance and human resources.

This study offers a comprehensive cross-level model to analyze the effect of Machiavellianism on group-level and individual-level outcomes known to affect the effectiveness of leaders.

This study intends to investigate how an employee's proactive personality and a supervisor's idiosyncratic deals (i-deals) relate to their subordinates' affective commitment (AC) and occupational well-being (OWB), in light of the mediating role of subordinates' i-deals, using proactive motivation theory and the job demand–resource (JD-R) model as theoretical foundations.

The study consisted of 342 employees working in the hospitality industry. To examine the proposed model, the researchers used the structural equation modelling approach and bootstrapping method in AMOS.

The results affirmed the influence of subordinates' proactiveness on AC and OWB, but no direct influence of supervisors' prior i-deals on subordinates' AC and OWB was established. When investigating the mediational role of subordinates' i-deals, a partial mediation effect was found between subordinates' proactive personality with AC and OWB, whereas full mediation was established between supervisors' i-deals and subordinates' AC and OWB.

These findings shed light on how i-deals improve AC and OWB for both groups of supervisors and subordinates. In an era of increasing competition amongst organizations operating within the hospitality industry, i-deals serve as a human resource strategy to recruit, develop and retain talented individuals.

The novelty of this research lies in its specific investigation of the combined influence of proactive personality as an individual factor and supervisors' i-deals as an organizational factor on subordinates' i-deals within the context of the hospitality industry. Furthermore, it aims to analyse the potential impact of these factors on AC and OWB.

This paper aims to explore how leader career calling stimulates employee career growth, with the supervisor–subordinate guanxi serving as a moderating factor.

Study 1 demonstrated that high leader career calling served as a catalyst for employee career crafting. The experiment provided causal evidence for the relationship between these two constructs, exhibiting strong internal validity. However, due to the challenges in measuring supervisor–subordinate guanxi and career growth within the context of a scenario experiment, Study 2 was designed to test the entire model and enhance the external validity of the findings.

Leader career calling significantly predicts employee career growth, while employee career crafting serves as a mediating mechanism in the relationship between leader career calling and employee career growth. Moreover, supervisor–subordinate guanxi positively moderates the relationship between leader career calling and employee career crafting. Furthermore, the mediating effect of employee career crafting in the relationship between leader career calling and employee career growth is contingent upon the quality of supervisor–subordinate guanxi. This study sheds light on the role of leader career calling in employee career growth and provides insights into the mechanisms facilitating employee career growth.

Firstly, it explores leader-to-employee career calling transmission, extending the career calling study beyond individual impacts. It emphasizes how leaders' work attitudes shape employee career growth. Secondly, it reveals career crafting as a mediator between leader career calling and employee career growth, identifying a new influence mechanism and expanding upon the primarily job crafting-focused existing literature. Lastly, it identifies supervisor–subordinate guanxi quality as a moderator in the leader career calling-employee career crafting relationship. This perspective enriches career calling research, illustrating how specific conditions stimulate career crafting.

Can managerial supplication lead subordinates to engage in undesirable work behavior? What role, if any, do negative emotions play in this process? Are there factors that moderate these emotions and their harmful implications? Relying on the affective events theory, the current study investigated these questions using a moderated mediation model in which: (a) perceived managerial supplication elicited sadness that resulted in counterproductive work behavior and (b) political skill and emotional intelligence moderated these relationships.

The moderated mediation model was tested using a sample of 167 employees. The data were collected in three waves.

Perceived managerial supplication was positively related to subordinates' sadness and both dimensions of counterproductive work behavior, namely, organizational and interpersonal counterproductive work behavior. Moreover, sadness was positively related to both dimensions of counterproductive work behavior and mediated the relationships between perceived supplication and these two undesirable outcomes. Nevertheless, contrary to our expectations, all moderation effects included in our model were insignificant.

Human resource departments should implement training programs to develop the awareness of their managers about the harmful consequences of perceived supplication, encouraging them to use other behaviors with subordinates.

This study is the first to (a) suggest and validate the view that subordinates' perceptions about their managers' use of supplication can result in undesirable work behavior and (b) demonstrate that sadness, an emotion that is not associated with the tendency to express external aggression, can lead employees to engage in counterproductive work behavior toward both their organizations and colleagues.

How does a manager’s coaching behaviour encourage taking charge behaviour among subordinates? Although prior research has found a positive association between managerial coaching behaviour and employee performance, to date few studies have examined its effect on proactive behaviours in the workplace such as taking charge. Drawing on social exchange theory (SET) and social cognitive theory (SCT), this study develops a theoretical model to examine the mediating effects of work engagement and role breadth self-efficacy (RBSE) in the relationship between managerial coaching and subordinates taking charge. Additionally, drawing on social role theory (SRT), we test whether our proposed relationships are contingent on subordinates’ gender.

We tested our proposed moderated-mediation model using empirical data collected across two waves from 196 employees within a large Malaysian services enterprise. Partial least squares structural equation modelling was used to test the proposed hypotheses.

The results revealed that managerial coaching has a significant, positive relationship with taking charge, work engagement and RBSE. However, only work engagement was found to partially mediate the relationship between managerial coaching and taking charge. Subordinates’ gender was found to positively attenuate the direct effect between managerial coaching and taking charge among females. However, the mediating effects of work engagement and RBSE in managerial coaching and taking charge were found to be not contingent on subordinates’ gender.

Finding from this study reveals that managerial coaching is useful in shaping employees' taking charge behaviour through work engagement. Hence, organisations should focus on strategies aiming to enhance managers' coaching capabilities.

This study extends the nomological networks of managerial coaching by highlighting it as a predictor of taking charge. Moreover, drawing on SET and SCT to explain the mechanism of managerial coaching and taking charge, we provide a novel perspective on how managerial coaching can influence taking charge. Specifically, we highlight the critical role of work engagement as a key mechanism that influences the relationship between managerial coaching and taking charge. Finally, we demonstrate managerial coaching as a means through which organisations can improve individual functioning.

Despite the detrimental effects of supervisor knowledge hiding on employees and organizations, little research has focused on how subordinates cope with it. Drawing on the impression management theory, this study proposes a mediated moderation model to explain who and how cope with supervisor knowledge hiding.

Using a sample of 340 full-time participants in various organizations and industries in China, the proposed model was tested using ordinary least squares regression with the PROCESS 3.5.

The results support the mediated moderation model, indicating that proactive subordinates are motivated to manage their impression towards supervisors and engage in upward ingratiation to cope with supervisor knowledge hiding. In contrast, subordinates with low level of proactive personality trait have less impression management motive and engage in fewer upward ingratiatory behaviors.

Based on the impression management theory, the current paper contributes to the literature on supervisor knowledge hiding by expanding the consequences of supervisor knowledge hiding, identifying a boundary condition of supervisor knowledge hiding on subordinate’s subsequent behaviors and enriching the mechanism underlying the effect of supervisor knowledge hiding with proactive personality.