{"id":{"repo_id":"vt","oai_identifier":"oai:vtechworks.lib.vt.edu:10919/141261"},"canonical_url":"https://search.dev.ndltd.org/etd/vt/oai:vtechworks.lib.vt.edu:10919/141261","repository":{"repo_id":"vt","name":"Virginia Tech","base_url":"https://vtechworks.lib.vt.edu/oai/request"},"display":{"title":"The Impact of Receiving Peer Help and a Manager's Reputation for On-The-Spot Rewards on Novice Auditors' Task Performance","abstract":"Auditors often receive help from peers, especially when performing novel tasks, such as data visualization, which facilitates timely audits and promotes teamwork. Psychology research identifies two types of help individuals can receive: empowering help (providing the full solution and tools to solve the problem on their own) and non-empowering help (providing the full solution without tools to solve the problem on their own). To promote this kind of helping behavior, firms have instituted on-the-spot rewards programs, though the extent to which individual supervisors use these rewards varies. I predict that the type of help provided (empowering or non-empowering) and supervisors' reputation for giving on-the-spot rewards (absence or presence) will jointly impact novice auditors' current and perceived future task performance. In an experiment, when performing data visualization, in the absence of a supervisor's reputation for providing on-the-spot rewards, auditors who receive empowering help, rather than non-empowering help, feel a greater sense of ownership. This leads to more accurate audit procedures, better client evidence requests, and greater perceived ability to perform future tasks. However, in the presence of a supervisor's reputation for rewards, auditors perceive that the help provider has ulterior motives, which diminishes the performance difference between empowering and non-empowering help. Therefore, certain audit firms' rewards programs can have unintended effects on firms' efforts to enhance team culture.","abstract_html":"Auditors often receive help from peers, especially when performing novel tasks, such as data visualization, which facilitates timely audits and promotes teamwork. Psychology research identifies two types of help individuals can receive: empowering help (providing the full solution and tools to solve the problem on their own) and non-empowering help (providing the full solution without tools to solve the problem on their own). To promote this kind of helping behavior, firms have instituted on-the-spot rewards programs, though the extent to which individual supervisors use these rewards varies. I predict that the type of help provided (empowering or non-empowering) and supervisors&#x27; reputation for giving on-the-spot rewards (absence or presence) will jointly impact novice auditors&#x27; current and perceived future task performance. In an experiment, when performing data visualization, in the absence of a supervisor&#x27;s reputation for providing on-the-spot rewards, auditors who receive empowering help, rather than non-empowering help, feel a greater sense of ownership. This leads to more accurate audit procedures, better client evidence requests, and greater perceived ability to perform future tasks. However, in the presence of a supervisor&#x27;s reputation for rewards, auditors perceive that the help provider has ulterior motives, which diminishes the performance difference between empowering and non-empowering help. Therefore, certain audit firms&#x27; rewards programs can have unintended effects on firms&#x27; efforts to enhance team culture.","abstract_has_math":false,"creators":["Malone, Carissa Laura"],"institution":"Virginia Tech","degree_name":"Doctor of Philosophy","degree_level":"doctoral","degree_discipline":"Business, Accounting and Information Systems","degree_department":"Business, Accounting and Information Systems","school":null,"contributors":[],"advisors":[],"committee_chairs":["Bhattacharjee, Sudip"],"committee_members":["Barkhi, Reza","Hillison, Sean Michael","Acito, Andrew A."],"year":2026,"date_issued":"2026-02-13","date_published":"2026-02-13","updated_at":"2026-07-22T22:19:57Z","subjects":["empowering help","helping behavior","manager reputation","on-the-spot awards","recognition","rewards"],"languages":["en"],"rights":["Creative Commons Attribution 4.0 International"],"rights_urls":["http://creativecommons.org/licenses/by/4.0/"],"identifier_entries":[{"key":"dc:identifier.other","label":"Dc Identifier Other","values":["vt_gsexam:45515"],"render_values":[{"text":"vt_gsexam:45515","href":null,"code":true}]}]},"links":{"outbound_url":"https://hdl.handle.net/10919/141261","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.committeechair","label":"Committee Chair","values":["Bhattacharjee, Sudip"]},{"key":"dc:contributor.committeemember","label":"Committee Member","values":["Barkhi, Reza","Hillison, Sean Michael","Acito, Andrew A."]},{"key":"dc:contributor.department","label":"Department","values":["Business, Accounting and Information Systems"]},{"key":"dc:creator","label":"Author","values":["Malone, Carissa Laura"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2026-02-14T09:00:35Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2026-02-14T09:00:35Z"]},{"key":"dc:date.issued","label":"Date","values":["2026-02-13"]},{"key":"dc:publisher","label":"Institution","values":["Virginia Tech"]},{"key":"dc:type","label":"Dc Type","values":["Dissertation"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Business, Accounting and Information Systems"]},{"key":"thesis:degree_level","label":"Degree Level","values":["doctoral"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Doctor of Philosophy"]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["Virginia Polytechnic Institute and State University"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["empowering help","helping behavior","manager reputation","on-the-spot awards","recognition","rewards"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["en"]},{"key":"dc:rights","label":"Dc Rights","values":["Creative Commons Attribution 4.0 International"]},{"key":"dc:rights.uri","label":"Rights URI","values":["http://creativecommons.org/licenses/by/4.0/"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.other","label":"Dc Identifier Other","values":["vt_gsexam:45515"]},{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://hdl.handle.net/10919/141261"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["Auditors often receive help from peers, especially when performing novel tasks, such as data visualization, which facilitates timely audits and promotes teamwork. Psychology research identifies two types of help individuals can receive: empowering help (providing the full solution and tools to solve the problem on their own) and non-empowering help (providing the full solution without tools to solve the problem on their own). To promote this kind of helping behavior, firms have instituted on-the-spot rewards programs, though the extent to which individual supervisors use these rewards varies. I predict that the type of help provided (empowering or non-empowering) and supervisors' reputation for giving on-the-spot rewards (absence or presence) will jointly impact novice auditors' current and perceived future task performance. In an experiment, when performing data visualization, in the absence of a supervisor's reputation for providing on-the-spot rewards, auditors who receive empowering help, rather than non-empowering help, feel a greater sense of ownership. This leads to more accurate audit procedures, better client evidence requests, and greater perceived ability to perform future tasks. However, in the presence of a supervisor's reputation for rewards, auditors perceive that the help provider has ulterior motives, which diminishes the performance difference between empowering and non-empowering help. Therefore, certain audit firms' rewards programs can have unintended effects on firms' efforts to enhance team culture."]},{"key":"dc:description.abstractgeneral","label":"General Abstract","values":["Auditors often receive help from peers, especially when performing novel tasks, such as data visualization, which facilitates timely audits and promotes teamwork. Psychology research identifies two types of help individuals can receive: empowering help (providing the full solution and tools to solve the problem on their own) and non-empowering help (providing the full solution without tools to solve the problem on their own). To promote this kind of helping behavior, firms have instituted on-the-spot rewards programs, though the extent to which individual supervisors use these rewards varies. I predict that the type of help provided (empowering or non-empowering) and supervisors' reputation for giving on-the-spot rewards (absence or presence) will jointly impact novice auditors' current and perceived future task performance. In an experiment, when performing data visualization, in the absence of a supervisor's reputation for providing on-the-spot rewards, auditors who receive empowering help, rather than non-empowering help, feel a greater sense of ownership. This leads to more accurate audit procedures, better client evidence requests, and greater perceived ability to perform future tasks. However, in the presence of a supervisor's reputation for rewards, auditors perceive that the help provider has ulterior motives, which diminishes the performance difference between empowering and non-empowering help. Therefore, certain audit firms' rewards programs can have unintended effects on firms' efforts to enhance team culture."]},{"key":"dc:description.degree","label":"Dc Description Degree","values":["Doctor of Philosophy"]},{"key":"dc:format.medium","label":"Dc Format Medium","values":["ETD"]},{"key":"dc:title","label":"Title","values":["The Impact of Receiving Peer Help and a Manager's Reputation for On-The-Spot Rewards on Novice Auditors' Task Performance"]}]}],"canonical_facts":{"dc:contributor.committeechair":["Bhattacharjee, Sudip"],"dc:contributor.committeemember":["Barkhi, Reza","Hillison, Sean Michael","Acito, Andrew A."],"dc:contributor.department":["Business, Accounting and Information Systems"],"dc:creator":["Malone, Carissa Laura"],"dc:date.accessioned":["2026-02-14T09:00:35Z"],"dc:date.available":["2026-02-14T09:00:35Z"],"dc:date.issued":["2026-02-13"],"dc:description.abstract":["Auditors often receive help from peers, especially when performing novel tasks, such as data visualization, which facilitates timely audits and promotes teamwork. Psychology research identifies two types of help individuals can receive: empowering help (providing the full solution and tools to solve the problem on their own) and non-empowering help (providing the full solution without tools to solve the problem on their own). To promote this kind of helping behavior, firms have instituted on-the-spot rewards programs, though the extent to which individual supervisors use these rewards varies. I predict that the type of help provided (empowering or non-empowering) and supervisors' reputation for giving on-the-spot rewards (absence or presence) will jointly impact novice auditors' current and perceived future task performance. In an experiment, when performing data visualization, in the absence of a supervisor's reputation for providing on-the-spot rewards, auditors who receive empowering help, rather than non-empowering help, feel a greater sense of ownership. This leads to more accurate audit procedures, better client evidence requests, and greater perceived ability to perform future tasks. However, in the presence of a supervisor's reputation for rewards, auditors perceive that the help provider has ulterior motives, which diminishes the performance difference between empowering and non-empowering help. Therefore, certain audit firms' rewards programs can have unintended effects on firms' efforts to enhance team culture."],"dc:description.abstractgeneral":["Auditors often receive help from peers, especially when performing novel tasks, such as data visualization, which facilitates timely audits and promotes teamwork. Psychology research identifies two types of help individuals can receive: empowering help (providing the full solution and tools to solve the problem on their own) and non-empowering help (providing the full solution without tools to solve the problem on their own). To promote this kind of helping behavior, firms have instituted on-the-spot rewards programs, though the extent to which individual supervisors use these rewards varies. I predict that the type of help provided (empowering or non-empowering) and supervisors' reputation for giving on-the-spot rewards (absence or presence) will jointly impact novice auditors' current and perceived future task performance. In an experiment, when performing data visualization, in the absence of a supervisor's reputation for providing on-the-spot rewards, auditors who receive empowering help, rather than non-empowering help, feel a greater sense of ownership. This leads to more accurate audit procedures, better client evidence requests, and greater perceived ability to perform future tasks. However, in the presence of a supervisor's reputation for rewards, auditors perceive that the help provider has ulterior motives, which diminishes the performance difference between empowering and non-empowering help. Therefore, certain audit firms' rewards programs can have unintended effects on firms' efforts to enhance team culture."],"dc:description.degree":["Doctor of Philosophy"],"dc:format.medium":["ETD"],"dc:identifier.other":["vt_gsexam:45515"],"dc:identifier.uri":["https://hdl.handle.net/10919/141261"],"dc:language.iso":["en"],"dc:publisher":["Virginia Tech"],"dc:rights":["Creative Commons Attribution 4.0 International"],"dc:rights.uri":["http://creativecommons.org/licenses/by/4.0/"],"dc:subject":["empowering help","helping behavior","manager reputation","on-the-spot awards","recognition","rewards"],"dc:title":["The Impact of Receiving Peer Help and a Manager's Reputation for On-The-Spot Rewards on Novice Auditors' Task Performance"],"dc:type":["Dissertation"],"thesis:degree_discipline":["Business, Accounting and Information Systems"],"thesis:degree_level":["doctoral"],"thesis:degree_name":["Doctor of Philosophy"],"thesis:institution_name":["Virginia Polytechnic Institute and State University"]},"updated_at":"2026-07-22T22:19:57Z"}