Auditor Tenure Staggering and Audit Quality: A Team Collaboration Perspective

DOI

10.2991/978-94-6463-835-6_64How to use a DOI?

Keywords

Staggered auditor tenure; Audit quality; Team collaboration

Abstract

This study delves into the intricate association between staggered auditor tenures and audit quality, adopting a perspective rooted in team collaboration. The research uncovers a dual influence on audit quality. On one hand, there is an “enhancement effect” manifested through knowledge complementarity among auditors, experience sharing within the team, and strengthened independence, all of which contribute positively to audit quality. On the other hand, a “reduction effect” is observed, stemming from increased collaboration costs, relational audit risks that may arise, and ambiguity in accountability. Effective team collaboration mechanisms, including optimized resource allocation, standardized workflows to ensure smooth operations, and trust-driven cultures that foster cooperation, play a crucial role. They amplify the positive aspects while alleviating potential drawbacks. The findings convincingly demonstrate that, overall, staggered tenures have a predominantly positive impact on audit quality, offering valuable insights for enhancing audit practices.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Xuehua Zhang
AU  - Yuting Liu
AU  - Shan Liu
PY  - 2025
DA  - 2025/09/17
TI  - Auditor Tenure Staggering and Audit Quality: A Team Collaboration Perspective
BT  - Proceedings of the 2025 3rd International Academic Conference on Management Innovation and Economic Development (MIED 2025)
PB  - Atlantis Press
SP  - 606
EP  - 612
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-835-6_64
DO  - 10.2991/978-94-6463-835-6_64
ID  - Zhang2025
ER  -