Auditor and non‐mentor supervisor relationships

Cathleen L. Miller, Philip H. Siegel, Alan Reinstein
2011 Managerial Auditing Journal  
This study examines the effects of mentoring and organizational justice on auditors' relationships with their non-mentor supervisors. Having a mentor is expected to result in higher quality relationships between protégé auditors and their non-mentor supervisor. However, organizational justice perceptions are expected to mediate this mentoring association such that having a mentor results in higher procedural justice perceptions, and these higher perceptions of justice result in higher quality
more » ... lationships between protégés and their non-mentor supervisors. A survey of 110 audit professionals shows that protégés report higher quality auditorsupervisor relationships than do non-protégés. As expected, organizational justice mediates this relationship. Protégés report higher organizational justice (procedural justice) perceptions which produce higher quality auditor-supervisor relationships with non-mentor supervisors. Additional analysis shows that only the psychosocial support function of mentoring relates to higher organizational justice perceptions and higher auditor-supervisor relationship ratings. These results extend the findings in Siegel et al. (2001).
doi:10.1108/02686901111090817 fatcat:7anokr2b2zgj5irzsnc6lqgjdu