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Keywords: audit quality-threatening behaviors
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 179–203.
Published: 01 November 2023
... examines why and when such multiple team memberships (MTMs) may lead auditors to engage in audit quality-threatening behaviors. We analyze data from a survey of 202 auditors—ranging from assistants to partners—working at Dutch audit firms. Our findings demonstrate that serving on MTMs can undermine auditor...