Overcoming Barriers to Learning from Errors: Benefits of an Error Management Climate

In 2019 and early 2020 (pre-pandemic), practicing auditors from two firms responded to an experiential questionnaire capturing a recent error they made at work, including: error consequences, error type, emotions and time pressure experienced, perceived audit firm's error management climate, and learning behaviours undertaken after discovering the error. Data is partially coded from written responses of participants and partially derived using validated survey scales.