Abstract

The present study tests the impact of group potency on the auditors accounting related task performance by determining the impacts of the drivers affecting the development of group potency in audit teams for the purpose of making up the deficiency in question In consequence of the analysis of audit groups constituted of 160 independent auditors from 39 audit firms through a longitudinal experiment it was determined that as a result of the development of the team s group potency the audit performance is positively affected Besides collaboration between team members previous experiences of group members group identification of individuals and goal clarity were determined as factors contributing to the development of group potency within the audit team On the other hand no relationship could be established between group autonomy and group potency As for accountability and group side variables these were determined as factors having an impact in the structural model In the research the new model which was manifested through the use of unique scales and scenario was put through test and certain implications and discussions were made addresses towards applicators managers and researchers in relation with the findings obtained