Can Feedback Framing Boost Novice Auditor Performance?

Summary

Auditors, particularly those early in their careers, commonly receive negative feedback during audit workpaper reviews. This is an essential part of the learning process but can be detrimental if this feedback leads to adverse behavior during the follow-through performance stage, when the auditor is expected to address the questions and issues raised during the review. The study examines whether the way a reviewer communicates negative feedback (goal framing) and the auditor’s openness to feedback (feedback orientation) affect the auditor’s reactions and performance. It also aims to understand how these factors affect an auditor’s ability to improve after receiving feedback.