Auditor Tenure Staggering and Audit Quality: A Team Collaboration Perspective

This study delves into the intricate association between staggered auditor tenures and audit quality, adopting a perspective rooted in team collaboration. The research uncovers a dual influence on audit quality. On one hand, there is an “enhancement effect” manifested through knowledge complementarity among auditors, experience sharing within the team, and strengthened independence, all of which contribute positively to audit quality. On the other hand, a “reduction effect” is observed, stemming from increased collaboration costs, relational audit risks that may arise, and ambiguity in accountability. Effective team collaboration mechanisms, including optimized resource allocation, standardized workflows to ensure smooth operations, and trust-driven cultures that foster cooperation, play a crucial role. They amplify the positive aspects while alleviating potential drawbacks. The findings convincingly demonstrate that, overall, staggered tenures have a predominantly positive impact on audit quality, offering valuable insights for enhancing audit practices.