Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors
基于美国三家会计师事务所82个审计团队的实地数据，研究了首席审计合伙人的领导行为如何影响团队敬业度，识别出三种关键领导行为，为提升审计团队员工敬业度提供了具体建议。
SYNOPSIS Previous research demonstrates that team engagement significantly impacts employee well-being and performance at work. This study investigates the effects of the lead audit partner’s leadership behaviors on audit team engagement using field data from 82 audit teams involved in actual audit engagements from three accounting firms in the United States. The results demonstrate that the lead audit partner’s leadership behaviors play an important role in developing engaged teams. Our research identifies three specific leadership behaviors that are instrumental in cultivating team engagement. The findings provide a targeted and directly actionable set of recommendations for firms seeking to improve employee engagement in their audit teams. JEL Classifications: M42.