Can AI Help Auditors Speak Up Without Fear?

Summary

This study examines why staff auditors are often reluctant to raise concerns to supervisors and whether psychological safety—the belief that one can speak up without fear of negative career, reputation, or social consequences—drives these decisions. The researchers also tested whether an AI-enabled anonymous communication channel (ACC) could encourage auditors to speak up more frequently. The study involved two experiments with 79 and 74 audit-experienced participants, primarily former Big 4 interns, and evaluated common barriers to communication, including supervisor reactions, task ambiguity, and reputational concerns.