Performance Evaluation of Staff Auditors: A Behaviorally Anchored Rating Scale.

This paper describes the results of a field study to develop a Behaviorally Anchored Rating Scale (BARS) for evaluating the performance of staff auditors. The BARS approach is a promising tool widely noted in the industrial psychology literature. Conventional appraisal forms currently employed by major CPA firms are compared to the proposed BARS rating instruments. Several potential advantages of the BARS approach are identified. The process of developing a BARS is outlined, and a preliminary BARS is presented based on the results of the study. Finally, avenues for future research are discussed. Actual field-testing of the costs and benefits of a BARS is needed and encouraged.