The Impact of Communication, Trust and Knowledge Sharing on the Adaptive Team Performance of Independent Auditors with Regard to the Mediating Role of Team Cohesion

Articles in Press

Document Type : Research Paper

Authors

1 Department of Accounting, Faculty of Economics, Management and Administrative Sciences, Semnan University, Semnan, Iran.

2 Department of Accounting, Faculty of Administrative and Economic Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.

10.22103/jak.2026.26569.4265

Abstract

Objective: Adaptive performance in audit teams is important because it enhances the team's ability to respond to environmental changes and complex professional challenges. This leads to improved audit quality, increased efficiency, and strengthened stakeholder trust in financial reporting outcomes. Therefore, this study examines the mediating role of team cohesion in the relationship between communication, trust, and knowledge sharing and the adaptive performance of audit teams.
 
Method: Data were collected from 243 professionals working in audit firms affiliated with the Iranian Society of Certified Public Accountants in 2025 through online and offline questionnaires based on a Likert scale. Data analysis was conducted using structural equation modeling based on the partial least squares (PLS-SEM) approach.
 
Results: The findings show that team cohesion plays a significant mediating role in enhancing the adaptive performance of audit teams. The results indicate that effective communication, mutual trust, and knowledge sharing within audit teams lead to significant improvements in adaptive performance through increased team cohesion.
 
Conclusion: To strengthen audit teams, audit firms should focus their resources on building and maintaining team cohesion, as it acts as a catalyst that transforms communication, trust-building, and knowledge-sharing capabilities into an operational competitive advantage in professional practice.

Keywords

Main Subjects

References

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Journal of Accounting Knowledge

Articles in Press, Accepted Manuscript
Available Online from 28 July 2026

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  • Receive Date: 20 December 2025
  • Revise Date: 02 May 2026
  • Accept Date: 06 June 2026

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