Does Auditor Resilience Mitigate the Effects of Multiple Team Memberships on Quality Threatening Behaviors?
AUDITING-A JOURNAL OF PRACTICE & THEORY(2023)
摘要
Audit firms rely on audit teams where memberships are frequently shared, shifted, and dissolved. In practice, this means that many auditors are part of multiple engagement teams for a given period of time. This paper examines why and when such multiple team memberships (MTMs) may lead auditors to engage in audit qualitythreatening behaviors. We analyze data from a survey of 202 auditors-ranging from assistants to partners-working at Dutch audit firms. Our findings demonstrate that serving on MTMs can undermine auditor learning and in so doing leads auditors to engage in audit quality-threatening behaviors. Analyses show that less resilient auditors-those who are less able to bounce back from experienced difficulties-appear most susceptible to these deleterious effects. In addition, exploratory analyses suggest that the negative effect of serving on many MTMs appears to be more pronounced for field-level auditors than for management-level auditors.
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关键词
auditors, multiple team membership, audit quality-threatening behaviors, auditor resilience.
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