Document Type
Article
Publication Date
1-2017
Publication Source
Journal of Accountancy
Abstract
A climate of psychological safety is an important prerequisite for effective interpersonal relationships among audit team members and for audit teams to properly meet their fiduciary responsibilities. Audit processes can be more effective and the quality of audits can be improved if auditors understand the concept of psychological safety and its application for audit teams. The failure to create a climate of psychological safety among audit team members can have harmful effects on audit quality, but fortunately CPA firms can take steps to enhance psychological safety and enable more effective audit processes and audit work.
Inclusive pages
46-51
ISBN/ISSN
0021-8448
Document Version
Published Version
Copyright
Copyright © 2017, American Institute of CPAs, Inc.
Publisher
American Institute of CPAs
Place of Publication
Durham, NC
eCommons Citation
Lightle, Susan; Castellano, Joseph F.; and Baker, Bud, "Why Audit Teams Need the Confidence to Speak Up" (2017). Accounting Faculty Publications. 72.
https://ecommons.udayton.edu/acc_fac_pub/72
Included in
Accounting Commons, Business Administration, Management, and Operations Commons, Business Law, Public Responsibility, and Ethics Commons, Corporate Finance Commons, Nonprofit Administration and Management Commons
Comments
This document has been made available for download in its published form by the publisher's permission.
Permission documentation on file.