The Effect of Junior Auditors’ Trust in Superiors and Communication Modes on Auditors’ Voice Decisions
Why this work is in the frame
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Bibliographic record
Abstract
This study examines how staff auditors’ trust in superiors and communication modes affect their voice decisions in distributed audit teams. In a 3×2 experiment involving 150 junior auditors from the U.S. and China, trust (higher-level vs. lower-level) and communication modes (face-to-face, traditional remote communication, and live video conference) were manipulated. Results show that greater trust in superiors increases auditors’ willingness to speak up. Furthermore, junior auditors exhibit greater willingness to communicate upward in face-to-face condition than in traditional remote communication. While live video conferencing results in the lowest voice. Findings offer practical insights in remote and global audit environments.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.018 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it