The effect of membership in multiple teams on behaviors threatening audit quality with regard to the role of auditor resilience and learning

Considering the position and role of audit firms in users' decisions, the quality of audit firms' work is considered a key factor in preparing audit reports. Several factors significantly affect the improvement of audit quality; on the other hand, several factors also reduce the quality of investigations. Behaviors that reduce audit quality are intentional behaviors that endanger the auditor's role by reducing supporting documents in the reviews. To be accredited and express an opinion, auditors must formulate and implement their audit plans within the framework of auditing standards, which are the criteria for assessing the quality of auditors' work. Among the factors expected to be effective on behaviors that threaten audit quality are membership in multiple teams, resilience, and auditor learning. Therefore, this study aims to investigate the effect of membership in various teams on behaviors that threaten audit quality, considering the role of auditor resilience and learning.

Five hypotheses have been formulated in accordance with the study's purpose. This study is descriptive-correlational in nature and is considered applied research. The statistical population was auditors of the Auditing Professional Organization in Iran, of whom 280 people were selected as the research sample using the Cochran formula. Structural equation tests in PLS software were used to test the hypotheses of this study.

The results of testing the study's first hypothesis showed that membership in multiple teams significantly affects auditory learning. The results of testing the second hypothesis showed that auditor resilience moderates the impact of membership in various teams on auditory learning. The results of testing the third hypothesis showed that auditor learning significantly affects behaviors that threaten audit quality. Also, the results of the fourth hypothesis test showed that membership in multiple teams significantly affects behaviors that threaten audit quality. The results of the fifth hypothesis test showed that auditor learning mediates the effect of membership in various teams on behaviors that threaten audit quality.

Unlike previous studies that often focused on the effect of workload or job pressure on audit quality, this study specifically addresses the role of membership in multiple teams and relates it to two important variables: resilience and learning. This theoretical and empirical innovation distinguishes the present study from other studies and can provide practical solutions to improve auditor performance.