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This paper aims to investigate the relative importance of audit-team and audit-firm attributes in perceptions of audit quality by two groups of users of audit services: audit committee chairs/members (“insiders”) and financial analysts/fund managers (“outsiders”).

Using a survey questionnaire, data are gathered from 39 audit committee chairs/members and 42 financial analysts/fund managers and analysed using adaptive conjoint analysis.

The findings reveal that both groups perceive audit-team attributes as relatively more important than audit-firm attributes. This is consistent with expectations for “insiders”, but inconsistent with expectations for “outsiders”. Differences are also found in the internal ratings of some of the attributes, with “insiders” and “outsiders” placing different relative importance on some attributes.

The usual set of limitations that are present in a survey method also apply in this study, i.e. surveys rely on reports of behaviours rather than observations and are therefore susceptible to measurement error. A further limitation is that, in using adaptive conjoint analysis, the number of attributes that may be included in the survey is restricted and, consequently, the attributes selected may not be comprehensive or fully representative.

The study extends the scope of prior studies by examining the relative importance of audit-team and audit-firm attributes in perceptions of audit quality. In using conjoint analysis, the study makes a unique and innovative contribution by providing direct evidence on the relative importance of attributes in perceptions of audit quality for different users of audit services. The findings have implications for regulators and the accounting profession concerned with improving confidence in corporates and for audit firms in monitoring and promoting the quality of their audit services.

Multiteam systems (MTSs) have been employed across numerous organizations and occupations (e.g., healthcare, emergency disaster response, business, and military) to achieve complex goals over time. As MTSs are inherently different than team level and organizational level theories, this chapter highlights the defining features of these dynamic systems through a temporal lens. Thus, the main purpose of our chapter is to address the challenges and issues concerning MTSs over time in order to provide a future agenda to guide researchers and practitioners.

To explore temporality throughout this chapter, we leverage two key MTSs frameworks along with contributions from the literature to produce a review, which demonstrates the extent of MTS theoretical and practical findings. After reviewing the definitional components of MTSs, we highlight various compositional, linkage, and developmental attributes that operate within a system. We then expand upon these attributes to consider the structural features of the system that enhance boundaries between component teams (i.e., differentiation) and may disrupt the system over time (i.e., dynamism).

After reviewing and integrating current MTS literature, we provide a new conceptual framework for MTSs and their temporal complexities. We offer several methodologies that managers and researchers can employ to assess these complex systems and suggest practical recommendations and areas for future research as we continue to study MTSs.

Our original conceptual framework considers MTSs through a dynamic lens developing over time and suggests the need for future research to build upon this perspective.

Rising expectations for exceptional customer experiences demand strategic amalgamation of cross-functional, customer-focused teams (marketing/sales/service departments). However, the long history of interface conflicts between functional teams continues to attract research attention. Past research has given more attention to conflicts between marketing and sales teams than to triadic interface conflict between custom-focused teams and their sub-conflicts in a business-to-business (B2B) sales process. The purpose of this research paper is to quantify the triadic interface conflicts and associated sub-conflicts between customer-focused teams, discuss conflict resolution strategies and perform a sensitivity analysis (SA) to give a fuller account of functional team conflict.

Multi-criteria decision-making (MCDM) based in the analytic hierarchy process (AHP) is proposed for identifying and resolving conflicts in customer-focused team interfaces. A group of 30 managers of a large electronics company participated in this research. The authors collected the data from customer-focused team managers during training sessions on interface conflicts and conflict management/resolution strategies. The authors perform SA to test the robustness of conflict resolution strategy rankings.

The findings reveal that managers adjudge task as the most crucial conflict attribute driving teams apart, followed by lack of communication. For the sub-conflicts, managers considered how to do the task as the most important conflict attribute, followed by lack of regular meetings. For conflict resolution strategies, managers regarded collaboration or integration as the overall best strategy, followed by compromise. Leveraging the AHP-based MCDM to resolve customer-focused team interface conflicts provides managers with the confidence in the consistency and the robustness of these solutions. By testing the SA, it is also discovered that the final outcome stayed robust (stable) regardless when the priorities of the main criteria influencing the decision are increased and decreased by 5% in every combinations.

This study examined only a large B2B company in the electronics industry in African and Middle East settings, focusing on interface conflicts among customer-focused departments. Future research could address these limitations.

This paper advances our understanding of customer-focused team interface conflicts in a B2B sales process. It also provides valuable insights on effective management of major and sub-interface conflicts. This paper provides a framework for and practical insights into how interface conflicts that are prevalent in marketing, sales and service sectors can be resolved to improve customer experience and business performance.

This study contributes to the literature by developing an AHP-based MCDM, which not only extends our conceptual understanding of the interface conflicts between customer-focused teams by emphasizing their triadic nature but also provides valuable strategies and insights into the practical resolution of such conflicts in a B2B firm’s sales process. Methodologically, SA is valuable to ensuring the robustness of the conflict resolution strategies’ rankings that will influence relevant pragmatic decision-making.

The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory audit tendering (CAT) in local councils in New South Wales (NSW). It focuses principally on whether CAT leads to an impairment of auditor independence and audit quality.

A questionnaire survey was conducted of 235 NSW local council finance professionals and 35 local council internal auditors in May 2006.

The most important attributes in evaluating audit service quality were industry expertise, audit firm experience with a council, technical competence, independence, ethical standards and due care. The least important attributes were scepticism, freshness of perspective, audit firm size, and non‐audit services. There is considerable consistency in the findings with those in non‐CAT contexts.

The paper is subject to the general limitations of the survey questionnaire method. A further limitation is that audit quality was assessed using perceptions of audit service quality by preparers of local council financial statements, rather than by users of those statements.

Audit firms will be better able to understand the audit service quality attributes valued by local council clients, to differentiate their promotional and service‐provision strategies, improve their audit quality, and better satisfy local council clients. Concerns that CAT may impair audit independence and audit quality do not appear to be founded.

Because the results are generally consistent with findings in non‐CAT contexts, there can be more confidence in CAT as a regulatory form of audit procurement.

Teamwork in the construction industry has attracted much attention from both academic and industrial circles. Most importantly, improving team effectiveness will increase the likelihood of successful project delivery. Recognising the factors influencing team dynamics is important for enhanced team performance.

Based on a detailed literature review, a survey questionnaire containing 10 aspects and 25 attributes of teamwork relevant to construction is used to collect feedback from Malaysian construction practitioners from client, consultant and contractor organisations to prioritise these hypothesised variables. The data are then subjected to reliability analysis, descriptive statistics (means, standard deviations, and frequencies), a one-sample t-test, the Kruskal–Wallis ANOVA and exploratory factor analysis.

The significance of these aspects and attributes is then presented. The three most crucial aspects are “project performance”, “decision-making capability” and “problem-solving ability”. The most influential attributes are “effective communication between project team members”, “efficient team leadership”, “well-defined team responsibilities and roles”, “clear team goals and objectives” and “good collaboration between all project leaders”. The Kruskal–Wallis ANOVA reveals five attributes having statistically significant differences with respect to company size, namely “clear team goals and objectives”, “commitment to the project”, “adequate resources”, “team or task processes” and “creativity and innovation”. Six underlying dimensions are found, comprising (1) participative engagement and task commitment; (2) team responsibility structure and accountability; (3) culture of trust and respect; (4) leader's skills and abilities; (5) top management support; and (6) synergic working environment.

The identification of these dimensions for team effectiveness provides rigorous basis for formulating useful team-building strategies for integrating a collaborative environment among project stakeholders and consequently improving project performance.

This paper bridges the identified knowledge gap concerning the dimensionality of teamwork attributes in construction-based setting and adds to existing knowledge of how team effectiveness can be leveraged to improve project performance in the construction management literature.

This study tested the paths of a structural model that was conceptualised by hypothesising that team attributes affect team identification, which in turn plays a mediating role in sponsor identification and image transfer from event to sponsor. A questionnaire adapted items from relevant constructs in past research and responses were collected from 991 conveniently sampled fans of professional soccer teams in Korea. Data analysis using the SPSSWIN statistical program (v. 12.0) and the AMOS structural modelling program (v. 4.0) found that the data fitted the conceptualised structural model.

This paper surveys corporate officers responsible for greenhouse gas (GHG) reporting and assurance to determine the attributes that influence their choice between an accounting and a non-accounting GHG assurance provider. Differences in the relative importance of these attributes between those selecting accounting and non-accounting assurers are also explored.

A survey questionnaire was completed by 25 corporate officers responsible for reporting and voluntarily assurance of GHG emissions in Australia. The questionnaire asked the respondents to indicate the relative importance of 41 company and assurer attributes in influencing their assurance provider choice.

Results indicate that attributes related to the assurance provider, such as team and team leader assurance knowledge, reputation, objectivity and independence, are more influential than attributes related to the nature of the company or the nature of the GHG emissions. Attributes such as geographical dispersion of operations were found to be differently important to this decision between companies purchasing assurance from accounting and non-accounting firms.

The study’s main limitation is the small number of participants. Future research may extend this study by exploring the conditions under which companies voluntarily assure GHG emissions as well the motivations of responsible officers in their assurer choice.

This paper provides valuable insights to GHG assurers to assist their understanding of the attributes that are important to potential GHG assurance clients.

The study makes unique contributions to the assurer choice literature by not only addressing this issue in the context of the dichotomous GHG assurance market but also by addressing it from the perspective of the assurance purchaser.

The purpose of this paper is to discuss assessment of the satisfaction levels of different members of a construction project team as a basis for meeting the needs of the client.

An integrated framework is proposed that enables a collaboration of construction clients and project participants based on the recognition of the satisfaction requirements of every participant represented in the project team. The framework is developed to prioritise the satisfaction attributes of flexible number of construction clients and project participants, and enables the integration of these participants and their satisfaction attributes using mathematical and engineering techniques.

The framework can be applied at the different phases of the project life cycle. In addition, the satisfaction levels of construction clients and the project participants can be enhanced by focussing on the values of their satisfaction attributes and improving the integration of the project team.

The paper shows that a collaboration of construction clients and project participants based on the recognition and acknowledgement of each participant and their requirements is essential to improving project satisfaction in the construction sector.

The framework captures and analyzes the level of integrated project team satisfaction. The outcome of the study will improve understanding the satisfaction requirements of every client and participant represented in a given construction project team.

Explores the origins of school‐staff team effectiveness by focusing on team characteristics, especially on team heterogeneity and team support. Based on educational and organizational theory, we derived propositions about how heterogeneity may affect team support and team effectiveness. More specifically, we hypothesized that task‐related attributes of heterogeneity (functional, educational, and team tenure) would relate positively to team support and team effectiveness, whereas relations‐related attributes would relate negatively to team support and team effectiveness. With a sample of 48 teams, identified as intact work teams, we found results partially confirming our propositions. Specifically, high heterogeneous teams in gender and functions were more supportive and effective than low heterogeneous teams in those attributes. By contrast, high heterogeneous teams in tenure were less supportive and effective than low heterogeneous teams in that attribute. The results are discussed in light of the specific context of schools, and several theoretical and managerial implications are drawn.

The purpose of this study is to examine the effects of shared transformational leadership and its components on team viability and team satisfaction through the mediating processes of workplace spirituality and team trust, the emergent states of team processes.

This study is based on software project teams working in India’s information technology sector. The study adopts a cross-sectional research design to investigate the relationships between the study’s constructs.

This study shows varying effects of the components of shared transformational leadership on team viability and team satisfaction. The study has shown empirical evidence for the mediating role of workplace spirituality in the relationship between shared transformational leadership components and team effectiveness components. This study reveals the intervening roles of workplace spirituality and team trust in the relationship between shared transformational leadership as a unidimensional construct and team viability and effectiveness.

Team rewards and team autonomy can cultivate a sense of community and trust among team members. Team trust facilitates autonomy, and workplace spirituality helps develop connectedness among team members.

This study has contributed to the research discourse on team effectiveness by demonstrating that workplace spirituality and team trust act as mediators in the relationship between shared transformational leadership and team effectiveness. This study has shown the relative strength of the effects of the components of shared transformational leadership on workplace spirituality, team viability and team satisfaction.