Mitigating Practical Drift in Professional Services: The Role of Rank and Reflection

Professional service firms, such as financial auditing companies, often face challenges with practical drift, where professionals deviate from standard procedures under time pressure. This study investigates whether a minimalistic reflection intervention can mitigate practical drift among financial auditors across different hierarchical ranks. Through a 2×2 experiment involving 163 auditors from a Big 4 firm, the study measured the extent to which auditors accessed relevant and reliable information under time constraints. Results indicate that time pressure exacerbates practical drift, especially among lower- and middle-ranking auditors, who tend to rely more on unreliable information. However, the reflection intervention significantly reduced practical drift for these ranks, highlighting its potential for improving adherence to procedures and enhancing professional development.