Collaboration challenges in multidisciplinary audit teams for public sector assurance

Angela Hecimovic

Journal of Public Budgeting, Accounting & Financial Management, 2025, vol. 38, issue 6, 1-19

Abstract: PurposeThis study examines how multidisciplinary audit teams (MATs) collaborate in sustainability assurance engagements, focusing on an Australian government organisation responsible for natural resource management assurance. Specifically, it explores how MATs are resourced, how diverse expertise is integrated and managed, and the collaboration challenges arising from this diversity, as well as their perceived impact on assurance quality.Design/methodology/approachA qualitative case study approach was undertaken, drawing primarily on semi-structured interviews with multidisciplinary audit team members, including auditors, managers and contractors. Resource diversity theory was applied as a lens to examine how MATs were composed, managed and the collaboration challenges they encountered in assurance practice.FindingsThe study highlights that diverse expertise within MATs can enhance assurance quality, but these benefits are contingent on strategic planning, effective communication, and strong leadership. Where engagement was limited and communication unclear, tensions arose that undermined trust, impeded knowledge transfer and restricted collaboration, ultimately diminishing the effectiveness of MATs.Research limitations/implicationsThe study highlights the importance of structured engagement strategies, robust communication protocols, and leadership development in enabling MATs to realise the benefits of multidisciplinarity. By strengthening these areas, organisations (private and public) can improve collaboration, build trust and integrate diverse knowledge more effectively to enhance the quality of sustainability assurance.Originality/valueThis study provides rare in-field insights into the collaborative dynamics of MATs in sustainability assurance in the public sector. It identifies the organisational conditions necessary for leveraging multidisciplinary expertise and addresses a significant gap in the literature on the effectiveness of audit team diversity.

Keywords: Assurance; Audit; Diversity; Collaboration; Multidisciplinary audit team (MAT); Natural resource management (NRM); Sustainability information (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-04-2025-0098

DOI: 10.1108/JPBAFM-04-2025-0098

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