审计团队悖论—虚拟性与审计质量威胁行为

ABSTRACT This study investigates the association between audit team virtuality and audit quality‐threatening behaviour (AQTB). Although virtuality theory suggests that high virtuality can hinder team interactions, virtuality‐in‐paradox theory shows such tools can simultaneously create isolation and efficiency, reduce interpersonal bias and empower timely task completion. This suggests that structural and perceived aspects of virtuality have a more complex influence on team behaviour. Paradox‐in‐virtuality theory is applied to explain how virtuality affects audit team behaviour. Data were colle