Communication, Litigation, and Financial Auditing: Grady Hazel's Views

Ramsey, Richard David

doi:10.1177/10805699070700020605

Cited by 3 publications

(2 citation statements)

References 3 publications

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“…In Table 3 above, it can be noted that auditors, not only consider their personal characteristics to have an effect on the working relationship, but also rate them significantly higher than clients. Hence, they seem to agree with Ramsey (2007) that auditors need to have, amongst other characteristics, adequate written and oral communication skills. On the other hand, the lower rating attributed by clients could be due to them viewing the relationship as more goal-oriented and therefore existing primarily to perform the audit.…”

Section: Commentmentioning

confidence: 70%

Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives

Baldacchino¹,

Caruana²,

Grima³

et al. 2017

ERSJ

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The objective of the paper is to compare the perspectives of both external audit clients and auditors themselves with respect to the nature and significance of two behavioural factors, the client-auditor working relationship and auditor accessibility, which have been identified in the literature as affecting client-initiated auditor changes. A mixed methodology was employed using both online questionnaires and semi-structured interviews. On the part of audit clients, a questionnaire was sent to a random sample of 350 Malta-based companies, out of which 74 responses were received. Seven of the companies also backed up their responses with an interview. On the part of practitioners, a questionnaire was sent to 668 warranted auditors, out of which 124 responses were received. Four of these practitioners also backed up their responses with an interview. Both auditors and clients recognise the importance of clients establishing sound working relationships with all auditing parties-such relationships to include elements such as mutual trust, auditor objectivity and competence-but particularly with the audit manager (as per clients) and audit partner (as per auditors). Both parties also attached high importance to auditor accessibility, this mostly signifying being ready to offer their clients immediate help whenever necessary. Clearly accessibility is not determined by physical presence as much as auditors think, but by each party being reached and responsive with ease, more so during office hours, and increasingly by e-mail. Auditors seem to be more focused on abiding by professional standards, while allotting less importance to other attributes evidently more appreciated by clients, such as personality ones including communication skills. Auditors have to work more on the non-professional aspects of both behavioural factors if they are to secure a higher probability of being reappointed.

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Section: Commentmentioning

confidence: 70%

Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives

Baldacchino¹,

Caruana²,

Grima³

et al. 2017

ERSJ

View full text Add to dashboard Cite

show abstract

“…Richard D. Ramsey (2007) notes how the scandals of the past 10 years and the ensuing legislative changes of the past 5 years "call into question the awareness of the communication requirements of future accountants" (p. 236). In his interview with Grady R. Hazel, the executive director of the Society of Louisiana CPAs, Hazel acknowledged the need for an advanced business communication course that challenges students beyond their basic communication skills (p. 239).…”

Section: Introductionmentioning

confidence: 99%

Considering Bias in Government Audit Reports: Factors That Influence the Judgments of Internal Government Auditors

Palmer

2008

Journal of Business Communication

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Government auditors collect data and assess, via written reports, the operations of a government; however, little is known about what can affect and govern their representations of those operations. This analysis examines research studies about author bias and government audit manuals in order to understand how government auditors' neutrality is threatened. While bias may be an overt function of preferential or prejudicial thoughts, most sources of bias that influence auditors derive from less explicit sources including prior expectations, media coverage, nondiagnostic information, and other significantly less direct channels. To determine how government guidelines address this issue for their auditors, the principle audit manuals for Canada and the United States were reviewed for their references to bias, impartiality, and objectivity. Neither manual provides a significant amount of guidance to assist auditors in addressing the problems of bias in data collection, interpretation, and representation. If bias is to be reduced in audit reports, more must be done.

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Cross-Disciplinary Collaboration: Fostering Professional Communication Skills in a Graduate Accounting Certificate Program

Brizee¹,

Langmead²

2014

Across the Disciplines

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Communication, Litigation, and Financial Auditing: Grady Hazel's Views

Cited by 3 publications

References 3 publications

Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives

Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives

Considering Bias in Government Audit Reports: Factors That Influence the Judgments of Internal Government Auditors

Cross-Disciplinary Collaboration: Fostering Professional Communication Skills in a Graduate Accounting Certificate Program

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