Can Prior Consultation with Specialists Backfire on Auditors?

Auditors often seek both formal and informal advice from a variety of sources, including
specialists (e.g., IT, valuation, tax, and/or forensic experts), national offices, and engagement
team members. This literature note reviews six academic studies on auditors’ use of advice
and its impact on their professional judgment and audit quality.

Specialists provide critical expertise, yet prior research finds that auditors often limit expert
involvement due to concerns about budgets, deadlines, and client relationships. Furthermore,
misaligned perceptions and communication gaps between auditors and specialists reduce
effective knowledge sharing and integration of expertise. The need to balance between
professionalism and client service further adds to the complexity of the issue.

The quality of auditor-specialist relationships and the strength of shared team identity can
influence auditors’ reliance on specialist advice. Positive relationships facilitate integration
and mutual understanding, while strained relationships can hinder audit effectiveness.
However, a strong identity or social bond may create trust heuristics (i.e., auditors overly rely
on the advice regardless of its quality). Excessive dependence on seeking explicit
knowledge – knowledge that can be accessed more efficiently elsewhere – from colleagues
can harm auditor reputation and performance.