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-gatherin g activities. Others suggest that structure benefits communication by coord inating and controlling information flows. This study evaluated these argum ents 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 a uditors responding from each team (i.e., n = 327). Information overload, sa tisfaction with supervision, and accuracy of information were less in audit teams with greater structure. The implication is that the level of structu re 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 informatio n.