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Audit team competence, auditor motivation and audit quality threatening behaviour

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  • Alice Annelin

Abstract

This study examines the association between audit team competence and individual auditor motivation with audit quality threatening behaviours (AQTBs). The eight AQTB can influence audit quality and audit errors. Determinants of auditor behaviour are thus considered important. Practising audit teams at a Big-4 audit firm took part in a questionnaire survey to provide their perceptions of their team experience on one specific engagement. The analysis shows that team competence and individual intrinsic motivation are negatively related to AQTB, while extrinsic motivation is positively related to AQTBs. Also, individual intrinsic and extrinsic motivations moderate the relationship between team competence and AQTB. Thus, individual auditors can influence the team's AQTB depending on their motivation, which indicates that interventions can decrease AQTB. Contributions include evidence about audit competence at a team level (team competence) and individual motivation, determinants that are of concern to regulators, clients, and audit firms.

Suggested Citation

  • Alice Annelin, 2024. "Audit team competence, auditor motivation and audit quality threatening behaviour," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 20(3/4), pages 368-398.
    • Handle: RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:368-398
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