The unique and complex context of audit teams: The effect of leadership styles on audit team performance and the mediating role of knowledge sharing
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2021-06-23
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en
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Abstract
This study investigates the effect of leadership styles on audit team performance with a
mediating role of knowledge sharing. Results of previous general research about the effects of leadership styles on team performance are varying, and this might be explained by the context that teams operate in. This study therefore examines the unique and complex context of audit teams and the effect of leadership and knowledge sharing within these teams. Especially a hierarchical structure, and the related importance of knowledge sharing is what makes audit teams unique and complex, and
therefore an interesting research topic. Data for this study is gathered by the use of questionnaires, distributed among individuals within one Big Four accounting company in the Netherlands. The results show that knowledge sharing does not have a mediating role on the relation between leadership style and audit team performance. However, a task-oriented and relations-oriented leadership style do have positive direct effects on the quality of the audit. Furthermore, relations-oriented leadership does
have a positive direct effect on audit timeliness as well. This study contributes to the literature by gaining a deeper understanding of the effect of leadership styles in a particular context, a context of audit teams.
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Faculteit der Managementwetenschappen