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May 2015 » Teamwork vs. Groupthink
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Andrea Tsentides, CPA
In BriefTeams are an integral part of an audit firm's structure and culture. Group interactions and a free exchange of ideas are multiplying in an increasingly interconnected world. Effective teamwork is essential in high-quality audits; however, the psychology of group interactions can also lead to groupthink. This article examines the evolution of formal and informal groups within audit firms, and applies concepts from social psychology on audit failures to examine how personal interactions and group dynamics affect professional judgment, decision making, and audit quality.
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