This FAR Masterclass explored how audit partners and managers influence team performance and audit quality through personality and leadership behaviors.
Research shows that while client factors dominate audit outcomes, partners and managers play a critical role in shaping team climate. Personality traits affect job performance, and leadership behaviors, especially “consideration” and voice modeling, are essential for creating psychological safety and effective collaboration. Managers emerge as key drivers of team commitment and performance, while partners contribute to team identity and safety.
The findings highlight the need for strategic pairing of leaders, targeted training, and fostering diverse personalities to strengthen audit quality.
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