Identify the Factors Affecting the Team Performance of Independent Auditors through Delphi Technique

Due to the competitive environment in the global arena, organizations have paid special attention to work teams to maximize the value of their human capital. In this regard, the research literature has expanded significantly in the last two decades. The purpose of this research is to identify and classify the factors affecting the team performance of independent auditors through the Delphi technique. This approach was applied to determine the influential factors based on unstructured interviews of team performance of independent audits. In order to evaluated the data of 35 independent auditors (including supervisor, senior supervisor, manager and partner) by questionnaire through the Delphi technique. Results from this study   suggest that supervisor plays an important role in improving team performance.  Three major first keys are the intensity of the supervisor's influence on the subordinates, the fair treatment of the supervisor with the team members and the recognition of the supervisor toward the team members which allocate the highest score. The role of manager in mentioned behaviors is more important than other criteria after the role of supervisor. Moreover, other key factors affecting team performance include individual knowledge, time budget pressure, patience and trust among team members. Overall this research has noted conceptual overlap between the theories of service leadership, transformational leadership and ethical leadership. Finally, these results can help a lot in formulating the governance policies of auditing firms and legislative bodies in this profession through classified criteria affecting team performance.