Electronic Theses and Dissertations

Date

2024

Document Type

Dissertation

Degree Name

Doctor of Philosophy

Department

Accounting

Committee Chair

Nirmalee Raddatz

Committee Member

Kate B Sorensen

Committee Member

Hannah S Antinozzi

Committee Member

Phil W Kunz IV

Committee Member

Timothy Seidel

Abstract

The first essay investigates whether auditor race and voice have an impact on perceived ostracism. Drawing on social identity theory, I hypothesize that race and auditor voice could lead to feelings of ostracism and that authenticity will moderate the relationship between auditor race, voice, and ostracism. Using a 2×2 between-subject design, my findings indicate that auditor race does not have a significant impact on feelings of ostracism, whereas auditors feel more ostracized if they do not speak up. Additional analysis using the Hayes process model finds that authenticity moderates the relationship between auditor race and ostracism, even though race does not have a direct impact on ostracism. However, authenticity does not moderate the relationship between voice and ostracism. Contrary to popular belief, the study indicates that minority underrepresented auditors may find a more welcoming work atmosphere in auditing. These findings should be salient to audit firms because they dispel myths and presumptions about the nature of the audit workplace. The results have important implications for auditing firms, the PCAOB, and audit teams as they seek to understand the psychological state of staff auditors and the dynamics of audit teams, as well as highlight the benefits of authenticity to alleviate feelings of ostracism that minority audit engagement team members sometimes experience. The second essay draws on the theories of self-determination and person-environment fit. This essay investigates whether authenticity can reduce the emotional exhaustion of staff auditors and whether perceived firm support can moderate the relationship. My findings indicate that authenticity is negatively associated with the emotional exhaustion of staff auditors. Drawing on organizational support theory, my findings also show that perceived organizational support does not moderate the relationship between authenticity and emotional exhaustion in auditors. Furthermore, auditor participants indicate that authenticity increases self-efficacy and enhances job satisfaction. This essay contributes to the existing literature by showing the impact of authenticity on the emotional exhaustion, self-efficacy, and job satisfaction of auditors. These findings should be important to audit firms because they show that the positive impact on the psychological well-being of auditors may lead to improved focus, decision-making, and job performance within the audit profession.

Comments

Data is provided by the student.

Library Comment

Dissertation or thesis originally submitted to ProQuest.

Notes

Embargoed until 07-11-2025

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Available for download on Friday, July 11, 2025

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