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

Comments

This document has been made available for download in its published form by the publisher's permission.

Permission documentation on file.

Publisher

American Institute of CPAs

Place of Publication

Durham, NC

Link to published version

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