Search results

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.

This study aims to investigate the influences of perceived and preferred coaching behaviors and the discrepancy between them on job satisfaction, mediated by the quality of the relationship with the immediate supervisor and adaptive performance.

The research adopted a cross-sectional survey design. A total of 220 Korean employees, small-sized team members, were recruited from the automotive industry for the study. This research explored the relationship between perceived and preferred coaching behaviors using the Pearson correlation. Structural equation modeling was used to analyze the relationships among perceived and preferred managerial coaching behaviors, the discrepancy between them, the quality of the relationship with the immediate supervisor, adaptive performance and job satisfaction.

Perceived and preferred coaching behaviors exhibited a weak correlation. Perceived coaching behaviors indirectly influenced job satisfaction through the quality of the relationship with the immediate supervisor and adaptive performance. The discrepancy between perceived and preferred coaching behaviors directly and indirectly influenced job satisfaction via adaptive performance. However, all paths related to preferred coaching behaviors were found to be insignificant.

Although the results of this research may be generalized to the Korean automotive industry, the findings highlight perceived and preferred coaching behaviors and the discrepancy between them as independent variables. The findings shed light on the influences of managerial coaching on the quality of the relationship with the immediate supervisor within Korean workplace cultures and how coaching behaviors contribute to triggering subordinates’ adaptive performance. In addition, the study provides how managerial coaching influences job satisfaction in the workplace.

Based on the findings, an organization should cultivate self-directed learning environments to enhance employees’ adaptive performance. The coaching training session should be added to the leadership development program for new managers. Team leaders need to consider their members’ preferences during managerial coaching.

The variables, such as preferred coaching variables and the discrepancy between perceived and preferred coaching behaviors, along with the research framework, represent a novelty in managerial coaching, as well as within the Korean context.

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.

This study aims to widen the understanding of how remote work shapes the feedback environment by examining the perceptions of leaders and subordinates of daily, dyadic feedback interactions. The emphasis is on understanding how reciprocity within leader-member exchange (LMX) relationships manifests and how it influences the feedback dynamics.

Template analysis of a qualitative data set consisting of 81 semi-structured interviews with leaders (n = 29) and remote working subordinates (n = 52) was performed.

Drawing on the theoretical frameworks of the feedback environment and the leader-member exchange, the findings demonstrate the imbalance between the efforts of leaders and subordinates in building and maintaining a favourable feedback environment in the remote work context. The results of this study highlight the importance of the dyadic nature of feedback interactions, calling for a more proactive role from subordinates.

Given the estimation that the COVID-19 pandemic has permanently changed the way organizations work, leaders, subordinates and HR practitioners will benefit from advancing their understanding of the characteristics of dyadic, daily feedback interaction in remote work.

Qualitative research on feedback and leader-member exchange interactions in remote work that combines the perceptions of leaders and subordinates is sparse.

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.

Based on social information processing theory, this paper aims to explore how and when leader self-deprecating humor may spark subordinate learning from failure. The authors cast perspective taking as a novel explanatory mechanism for this indirect effect, and further consider leader–member exchange as a boundary condition of the relationship.

The authors tested the hypotheses by conducting a multiwave and multisource survey of 604 members from 152 teams in a Chinese high-technology company.

Results of multilevel path analyses demonstrate that leader self-deprecating humor positively influences subordinate learning from failure via perspective taking. Further, this mediation effect is stronger at higher levels of leader–member exchange.

This study contributes to the theoretical understanding of the relationship between leader self-deprecating humor and subordinate learning from failure. However, the research design was not longitudinal or experimental, and thus the authors were unable to make strong inferences about absolute causality.

The work yields useful insights for practitioners aiming to encourage subordinates to learn from failure.

This study provides evidence that leader self-deprecating humor can stimulate subordinate learning from failure via perspective taking, and the indirect effect is further strengthened by leader–member exchange. The findings offer new directions for research on leader self-deprecating humor and learning from failure.

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.

The Indirect Leadership Questionnaire (ILQ) is constructed to measure important parts of a theoretical model of indirect leadership to be used in leadership courses for high-level managers. The ILQ consists of 15 model-derived items plus extra space that provides for free-text comments. This study aims to evaluate the psychometric properties of the ILQ, its predictive power and practical usefulness in indirect leadership courses and to evaluate the indirect leadership model in the light of new data.

The study sample consisted of 225 higher managers and 6–10 of their subordinates (total: 1,703). The latter were working at least two hierarchical levels below their higher manager. The managers made self-ratings, and the subordinates rated their respective higher manager using the ILQ.

Results showed that the ILQ has acceptable psychometric properties in terms of dimensionality (two model-compatible factors were obtained), reliability, discriminability and predictive power. Previous problems with many “Don’t know” responses from subordinates working two or more hierarchical levels below their higher manager were considerably reduced. A qualitative analysis of the free-text responses showed that indirect leadership behaviors that can be seen as inspirational influence and communication skills should be more emphasized in future indirect leadership courses. The leaders’ personality, task-related competence and performance-orientation were also highlighted more than in the indirect leadership model.

It was concluded that the ILQ is a useful tool in indirect leadership courses but that it is too limited to be used as a basis for theory development of indirect leadership.

The ILQ has acceptable psychometric properties and provides an easy-to-use tool to gain practical, usable knowledge of the “how’s” of indirect leadership.