The Effects of Organizational Structure on Communication Within Audit Teams.

Some audit researchers suggest that high levels of audit team structure may encumber communication within audit teams by impeding information-gathering activities. Others suggest that structure benefits communication by coordinating and controlling information flows. This study evaluated these arguments by examining the relationship between the structure of audit teams and selected communication variables (information overload, boundary spanning, satisfaction with supervision, and accuracy of information). Questionnaire data were gathered from a national sample of 109 audit teams, with three auditors responding from each team (i.e., n = 327). Information overload, satisfaction with supervision, and accuracy of information were less in audit teams with greater structure. The implication is that the level of structure adopted by teams has both positive and negative effects on communication, with structured teams providing greater control over information overload but impairing satisfaction with supervision and the accuracy of information.