The Fault Zone of the Partner Team and Audit Quality
This article analyzes the group characteristics of the firm's partner team based on the fault zone theory,focusing on the impact of divisions and fractures within the partner team on audit quality.The study found that partner teams of accounting firms will be divided and fractured based on the similarities and differences of different personal characteristics.The higher the degree of fracture zones in a partner team,the greater the differences and gaps between partners,and the lower the practice quality of the firm.Further research found that compared to the fault zones formed by surface features,the fault zones formed by deep features have a more obvious impact on audit quality.Finally,the higher the degree of fragmentation in the partner team,the worse the firm's client risk management,and the firm is more inclined to take on high-risk clients.The research in this article not only enriches the large-sample empirical literature on partner teams,but also provides certain reference for the improvement of the"Integrated Management Measures for Accounting Firms".
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