SYNOPSIS
Previous research demonstrates that team engagement significantly impacts employee well-being and performance at work. This study investigates the effects of the lead audit partner’s leadership behaviors on audit team engagement using field data from 82 audit teams involved in actual audit engagements from three accounting firms in the United States. The results demonstrate that the lead audit partner’s leadership behaviors play an important role in developing engaged teams. Our research identifies three specific leadership behaviors that are instrumental in cultivating team engagement. The findings provide a targeted and directly actionable set of recommendations for firms seeking to improve employee engagement in their audit teams.
JEL Classifications: M42.