Hierarchy, Before action reviews, and Information sharing

Data gathered from an experiment in which auditors of a Dutch Big4 firm performed a hidden profile task. Respondents were randomly assigned to teams of five in which they performed a task related to their current function level within the firm. Each rank was provided several information items of varying importance. The teams had to combine the different information items to formulate a well-supported decision.

The experimental task was similar for all conditions. Manipulations were made across two dimensions, creating three separate dimensions. in the control setting, no manipulations were performed. in the BAR condition, respondent teams were subjugated to a before action review before starting the experimental task. In the Disruption condition, respondents were subjugated to a BAR before their task, and in addition to the BAR condition, received new updated information right before completing the task.

In addition to the outcomes of the experimental task, the dataset also contains data on Team learning ability, psychological safety, team adaptability, team reflexivity, confidence, auditing experience, and audit specialization.