The impact of remote work on team management in audit firms

L’impact du télétravail sur le management des équipes dans les cabinets d’audit

Claire Bassin (), Jean-François Gajewski () and Luc Meunier ()
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Claire Bassin: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon
Jean-François Gajewski: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon, LARJE - Laboratoire de Recherches Juridique et Economique - UNC - Université de la Nouvelle-Calédonie
Luc Meunier: ESSCA School of Management, Aix-en-Provence

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Abstract: Since the health crisis, audit firms have had to adapt in order to meet employees' demands, particularly in terms of remote work. Firm managers are at the core of this change : the middle tier between young, junior auditors (whom they supervise) and firm partners (to whom they report). Thanks to a qualitative study, we prove, by using situational leadership theory and social learning theory, that remote work modifies both the manager's "technical" role and their "support" dimension.

Keywords: Manager en cabinet d’audit; Audit à distance; Télétravail; Théorie du leadership situationnel (search for similar items in EconPapers)
Date: 2025
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Published in Revue management & avenir, A paraître

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-05328981

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