Supervisor feedback is essential for training and socialising early career auditors. One fundamental aspect and choice of a supervisor's feedback practice and style is whether to focus on encouraging good or discouraging poor performance. We acknowledge that early career auditors likely receive feedback on both good and poor performance in ongoing and extended feedback relationships with their closest supervisor. A work–life reality that implies that the effects of supervisors' inclinations towards a specific performance feedback sign must be assessed within a frame in which they coexist to varying degrees. We generate hypotheses on how the feedback sign from the closest supervisor affects early career auditors' underreporting of time and intrinsic work motivation, which are two matters related to audit quality. We found that supervisor feedback on negative performance was associated with increased underreporting of time and decreased intrinsic motivation. Feedback on positive performance lessens underreporting of time and supports the development of intrinsic motivation. In summary, our results support emphasising the type of performance for which supervisors choose to provide feedback.

中文翻译：

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关于主管反馈标志在审计中的作用和影响：来自一群早期职业审计师的证据。

主管反馈对于培训和社交早期职业审核员至关重要。主管反馈实践和风格的一个基本方面和选择是注重鼓励良好绩效还是劝阻不良绩效。我们承认，早期职业审计员可能会在与其最亲近的主管持续和长期的反馈关系中收到有关良好和不良绩效的反馈。工作与生活的现实意味着主管对特定绩效反馈信号的倾向的影响必须在它们不同程度共存的框架内进行评估。我们提出了关于来自最接近的主管的反馈信号如何影响早期职业审计师少报时间和内在工作动机的假设，这是与审计质量相关的两个问题。我们发现，主管对负面绩效的反馈与漏报时间的增加和内在动机的降低有关。对积极绩效的反馈可以减少漏报时间并支持内在动机的发展。总之，我们的结果支持强调主管选择提供反馈的绩效类型。