Research appearing in the International Journal of Accounting, Auditing and Performance Evaluation raises important questions about how auditors communicate complex professional judgments. A team at Shandong University of Finance and Economics in China found that subtle differences in disclosure style can significantly influence perceptions of auditors’ diligence and competence.



Summary

A study highlights the impact of auditor communication style on perceived competence and diligence. Researchers found that subtle variations in how auditors present complex professional judgments in reports can significantly influence stakeholders’ perceptions. This research, published in the International Journal of Accounting, Auditing and Performance Evaluation, suggests that clarity and nuance in auditor disclosures are crucial for maintaining credibility and trust with clients and the public. This has implications for auditor training and reporting standards, emphasizing the importance of effective communication skills alongside technical expertise.

Read more…

This post is part of “Science and Technology News”, Follow for more…!!!

Credits: Source

Disclaimer