Date of Graduation

2017

Document Type

Dissertation

Degree Type

PhD

College

College of Business and Economics

Department

Economics

Committee Chair

Barbara A Apostolou

Committee Co-Chair

Naomi E Boyd

Committee Member

Jack W Dorminey

Committee Member

Ludwig C Schaupp

Abstract

One way of maintaining the quality of an accounting firm's practice is for its professionals to speak up when violation of policies and procedures is perceived or observed. Accounting firms operate as a high performance workplace, which can produce an abusive supervisory environment. I employ a quasi-experimental methodology to explore how accountants respond to a violation of policies and procedures when an abusive supervisor is present. I examine how the presence of a mentoring relationship independent of the supervisory assignment influences the protege's willingness to voice a perceived violation. The findings indicate that abusive supervisory behaviors suppress voicing behaviors of professionals. However, the mentor relationship does not influence voicing intentions in this case. Additionally, the mentor relationship does not moderate the abusive supervision voicing relationship. I contribute to both the accounting, management, and psychology literatures by demonstrating that abusive supervision lowers voicing, which can compromise quality in an accounting context.

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