Auditor Tenure Staggering and Audit Quality: A Team Collaboration Perspective

Xuehua Zhang (), Yuting Liu () and Shan Liu ()
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Xuehua Zhang: Nanchang University, School of Economics and Management
Yuting Liu: Nanchang University, School of Economics and Management
Shan Liu: Nanchang University, School of Economics and Management

A chapter in Proceedings of the 2025 3rd International Academic Conference on Management Innovation and Economic Development (MIED 2025), 2025, pp 606-612 from Springer

Abstract: Abstract 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.

Keywords: Staggered auditor tenure; Audit quality; Team collaboration (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-835-6_64

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