Audit Team Distance and Audit Quality Threatening Behavior
基于瑞典四大会计师事务所的调查数据，研究审计团队成员之间的主观距离和沟通距离如何影响审计质量威胁行为，发现距离越大，威胁行为越多。
SUMMARY This paper uses unique survey data from a Swedish Big 4 firm to examine the association between audit quality threatening behavior (AQTB) and two types of distance between team members in audit teams (i.e., audit team distance): subjective distance as the perception of proximity, and communication distance as the percentage of communication via technology. Investigating the factors influencing AQTB is important because AQTB adversely affects audit quality. The results show that team members with greater subjective and communication distance engage in more AQTB, which suggests that audit firms should pay attention to team members’ subjective and communication distances and take actions to curb their negative impacts. Using rich data collected from real-world audit team experience, this study deepens our understanding of how different types of audit team distance impact auditors’ AQTB.