The Effect of Diversity and the Mediating Role of Elaboration on Multidisciplinary Greenhouse Gas Assurance Team Effectiveness

Ekasingh, E, Simnett, Roger and Green, WJ 2019, The Effect of Diversity and the Mediating Role of Elaboration on Multidisciplinary Greenhouse Gas Assurance Team Effectiveness, Behavioral Research in Accounting, vol. 31, no. 1, pp. 81-96, doi: 10.2308/bria-52285.

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Title The Effect of Diversity and the Mediating Role of Elaboration on Multidisciplinary Greenhouse Gas Assurance Team Effectiveness
Author(s) Ekasingh, E
Simnett, Roger
Green, WJ
Journal name Behavioral Research in Accounting
Volume number 31
Issue number 1
Start page 81
End page 96
Total pages 16
Publisher American Accounting Association
Place of publication Sarasota, Flo.
Publication date 2019
ISSN 1050-4753
1558-8009
Keyword(s) Social Sciences
Business, Finance
Business & Economics
GHG assurance
multidisciplinary teams
team effectiveness
field studies in auditing
WORK GROUP DIVERSITY
TOP MANAGEMENT
AUDITORS USE
PERFORMANCE
INFORMATION
REPRESENTATIONS
ACCOUNTABILITY
ORGANIZATIONS
INNOVATION
DEMOGRAPHY
Summary ABSTRACT Greenhouse gas (GHG) assurance is increasingly used by companies as a means to increase stakeholder confidence in the quality of externally reported carbon emissions. The multidisciplinary nature of these engagements means that assurance is performed primarily by multidisciplinary teams. Prior research suggests the effectiveness of such teams could be affected by team composition and team processes. We employ a retrospective field study to examine the impact of educational diversity and team member elaboration on multidisciplinary GHG assurance team effectiveness. Results show that team processes such as sufficiency of elaboration on different team member perspectives significantly increases the perceived effectiveness of the teams. While educational diversity is not found to directly improve perceived team effectiveness, it is found to have a positive effect through increasing perceived sufficiency of elaboration. These findings have important implications for standard setters and audit firms undertaking GHG assurance engagements.
Language eng
DOI 10.2308/bria-52285
Indigenous content off
Field of Research 1501 Accounting, Auditing and Accountability
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Persistent URL http://hdl.handle.net/10536/DRO/DU:30150652

Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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