Cognitive diversity and team-level determinants of audit quality: Evidence from Vietnam

The purpose of this study is to investigate how team-level characteristics influence audit quality in Vietnamese audit firms, reflecting the growing demand for reliable assurance services in transitional economies. Grounded in cognitive diversity theory, human capital theory, and team effectiveness literature, the research focuses on four determinants: cognitive diversity, educational and functional diversity, audit experience, and team collaboration. Data were collected through a structured survey of 198 auditors from medium- and large-sized audit firms, with a valid response rate of 79.2%. Reliability and validity of the measurement scales were confirmed using Cronbach’s alpha and exploratory factor analysis, and multiple linear regression was applied to test the proposed hypotheses. The findings demonstrate that all four factors exert a significant and positive effect on audit quality. Team collaboration emerges as the most influential determinant, highlighting the importance of communication, knowledge sharing, and coordination in audit engagements. Audit experience enhances the accuracy of professional judgment, while educational and functional diversity broaden analytical perspectives and strengthen adaptability to complex client environments. Cognitive diversity also contributes positively by fostering critical thinking and reducing the risk of groupthink during decision-making processes. This study makes a theoretical contribution by extending international research on audit quality to an emerging market, showing that team-level dynamics decisively shape audit effectiveness beyond individual competence or firm-level characteristics. Practically, the results suggest that audit firms should design audit teams that balance expertise, diversity, and collaboration, supported by training and mentorship programs. Regulators and professional bodies may also consider incorporating team-level factors into audit quality frameworks to enhance credibility and align with global standards. By emphasizing the collective dimension of audit work, this research advances understanding of how team composition and interaction drive high-quality audit outcomes in Vietnam and similar developing contexts.