One Team or Two Teams? Exploring the Existence of a Collective Audit Team Identity between Auditors and IT Specialists and its Implications on Audit Process and Outcomes

While prior research focuses on the hierarchical audit team comprised of auditors, we focus on the collective audit team comprised of auditors and information technology (IT) specialists. The motivation for understanding this collective audit team comes from complex systems in today’s audits and concerns from researchers and regulators regarding ineffective communication and coordination between the two specializations. Specifically, we...