2016B02 - Why some auditors thrive while others struggle – The effects of multiple team membership on audit quality (Prof. dr. Hooghiemstra)

What?

Identify the conditions where under audit firms can most effectively leverage on Multiple Team Memberships (specific to the firms’ business model) and team members to most effectively cope with the demands of fluid team membership in securing both high quality audits, a motivated workforce, and appropriate team culture. I.e., increasing the benefits of working with fluid teams, while mitigating the negative effects of MTM to employees.

Why?

To learn why in the given business model (i.e., fluid audit teams, MTM) one employee strives, while another suffers. I.e., identifty previously unconsidered factors for firms to learn how to better capitalize on HC within the audit team and firm context (create appropriate organizational conditions). Furthermore, for audit staff to learn how to deal with the potential adverse effect and make use of the potential benefit (e.g., training on the job).

Knowledge dissemination:

2017 FAR International Conference Summary - MAB Special Edition

FAR Masterclass - 6 February 2019 "Why some auditors thrive while others struggle: The effects of multiple team membership on audit quality” Balancing your performance across engagement teams

2019 FAR International Conference Summary - Multiple team membership and quality threatening behaviors

FAR Working Paper - Network Structure and Auditor Compensation: Evidence from a Bipartite Network

FAR Working Paper 2023/06 - 14: Does auditor resilience mitigate the effects of multiple team memberships on quality threatening behaviors?