Audit Team Distance and Audit Quality Threatening Behavior

SUMMARY This paper uses unique survey data from a Swedish Big 4 firm to examine the association between audit quality threatening behavior (AQTB) and two types of distance team members in teams (i.e., distance): subjective as perception proximity, communication percentage via technology. Investigating factors influencing AQTB is important because adversely affects quality. The results show that with greater engage more AQTB, which suggests firms should pay attention members’ distances take actions curb their negative impacts. Using rich collected real-world experience, this study deepens our understanding how different impact auditors’ AQTB.