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The communications audit may be defined as “the process whereby the communications within an organisation are analysed by an internal or external consultant, with a view to increasing organisational efficiency”. Why communications audits are particularly necessary at present is described, how they are carried out, the arguments for and against in‐house communications auditing, and whether they are worthwhile, are also discussed. Examples are given of two typical audits. One is concerned primarily with communications effectiveness in terms of motivating employees towards organisational goals. The other is orientated towards a consideration of more novel means of communication such as computer conferencing.

The purpose of this paper is to examine potential determinants of management’s agreement with internal auditor recommendations of an interim assurance engagement.

The experiment involved a 2 × 2 × 2 design with internal auditor gender, mode of communication and root cause variables randomly assigned to 228 experienced managers.

When the internal auditor includes a root cause for an identified deficiency in an internal audit report, management perceptions of the quality of that report improve. The gender of the internal auditor who communicates the audit finding with management does not significantly impact management’s perceptions. Additionally, communicating the internal audit report via e-mail instead of videoconference results in improved managerial perceptions of the quality of the internal auditor. While improvements in perceptions of internal auditor quality lead to greater agreement with internal auditor recommendations, improvements in perceptions of report quality lead to greater implementation of internal-auditor-recommended remediation strategies.

The operationalization of the manipulated variables of interest (communication mode, gender and root cause) may limit the generalizability of the study’s results.

The paper includes managerial implications for internal auditors’ choice of communication mode and inclusion of a root cause in interim internal audit reports.

This study provides evidence on the factors that could improve management’s perceptions of internal auditors’ work. The findings can help organizations, such as the Institute of Internal Auditors, to better understand how to address the needs of those who communicate with internal auditors.

This study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive capital and rapport established between an auditor and SME client are instrumental in influencing the latter's evaluation of the technical quality of an audit.

The study combines qualitative and quantitative methodologies to create a cross-sectional survey covering four geographic regions in an emerging economy – Thailand. The authors examine the hypotheses by employing social interaction theory.

A study of 744 SME executives plus post-survey interviews with three audit partners revealed that an affiliative communications style and information provision are positively associated with the rapport developed between financial auditor and client, and that rapport, in turn, had a strong association with client perceptions of audit quality. In addition, affiliative communication style, information provision and social cognitive capital had a direct (positive) association with perceptions of audit quality. The effects of communication effectiveness and social cognitive capital varied, depending on whether or not the SME client possessed formal accounting qualifications.

The study contributes to the literature on the business-to-business professional services, and accounting in particular, by explicating the important roles of communication effectiveness, rapport, and social cognitive capital in the relationship between an auditor and a client. Moreover, the paper reveals that the differences in educational background of clients result in differential impacts of communication effectiveness and social cognitive capital on rapport and perceptions of audit quality.

This paper synthesizes the extant geographically distributed work literature, focusing on how geographic distribution affects coordination and communication, knowledge sharing, work design, and social identity. Geographically distributed audit arrangements, such as group audits and offshoring, are becoming increasingly prevalent in audit practice. However, little empirically is known about how working across cities, countries, and continents affects auditors, the audit process, or audit quality. To this end, the synthesis seeks to stimulate research investigating the implications of geographically distributed work arrangements in auditing, by surveying the extant literature within the management and social psychology disciplines and developing eighteen research questions for future audit research to consider. The synthesis reveals that geographically distributed audit work is likely to be very different from work performed in more traditional arrangements and therefore cannot be treated by audit researchers, practitioners, or standard setters as replications of domestic processes abroad. As a result, the synthesis focuses on building a greater understanding of the changes in day-to-day auditing, the consequences of such changes, and interventions that may moderate the challenges encountered in geographically distributed audit arrangements.

The purpose of this paper is to propose a method by which to audit winemakers' communication of regional wine brands and to illustrate the method's conceptual basis through its empirical application to the Swiss wine Merlot Ticino.

The audit is comprised of two parts: one captures producers' intentions regarding the communication of the regional wine brand while the other determines what wineries actually convey through their formal communications. Data about intentions were collected through qualitative interviews and a survey of producers, while data on what wineries convey was based on a content analysis of wineries' communication materials.

The application of the audit to the brand Merlot Ticino shows that the proposed method provides several insights into the brand's personality, possible gaps between producers' intentions and actual communications, the potential target of the communication, the level of consistency of communication content and style, and the expressiveness of wineries in communicating the regional wine brands.

The content analysis adopted in this research focuses on formal communications issued by wineries. Adding oral contents and consumer perceptions would considerably improve the audit tool.

This paper provides winemaking regions with a useful tool with which to determine the effectiveness of their brand projections in the collective promotion of their regional wine brands. The paper is of value for academic research because it illustrates that results may be obtained in the wine brand field using methods traditionally used in corporate communication research, like projective techniques and communications audits.

To provide internal auditors with a summary of the communications skills needed for a successful professional career in internal auditing.

A range of recently published (2000‐2004) publications, which aim to show the importance of communication skills to internal auditors, is reviewed to show internal auditors the importance of highly‐developed communication skills in almost every aspect of their activities.

Internal auditors need to possess excellent communication skills in order to succeed and advance in the changing, complex international global marketplace. Auditors utilize communication skills in almost every situation they encounter. Auditors must create an image of adding value to the organization and not just being investigators. Auditors must possess strong listening and interpersonal skills. Auditors have to be careful in using certain voice reflections when working with different types of individuals at various levels within an organization. Auditors must be aware of how their mannerisms impact auditees.

This paper identifies the importance of communication skills for internal auditors in their daily activities as professional auditors. Internal auditors will be more cognizant of the need to continually improve their communication skills throughout their professional career after reading this paper.

International Standards on Auditing (ISAs) require external auditors to communicate with the client’s governance body regarding significant matters which came to the auditors’ attention during the engagement. Similarly, the authoritative Practice Advisories (PAs), issued by the Institute of Internal Auditors (IIA), mandate that internal auditors discuss certain items with the board. Thus, the governance body/board should be receiving information from two groups of auditors. Compares and contrasts the requirements of the ISAs and PAs with regard to communications with the governance body/board. The differences in the communications to the governance body/board by the external and internal auditors derive mainly from the focus of each group. The external auditors serve those users external to the organization; in contrast, internal auditors serve the board, which is responsible for the internal aspects of the entity. Besides communication on financial issues, the board also desires information on operational and compliance matters. The comparison of the international external auditing and the internal auditing standards shows that some information received by the governance body/board is similar. However, much is unique. Both groups of auditors aid the governance body/board in achieving its objective of guiding the entity to carry out its mission effectively and efficiently

Communication is the lifeblood of any organisation. The need for effective internal communication systems is particularly crucial when organisations, such as schools, are operating in a turbulent environment of rapid and sustained change. Schools must be innovative to be able to respond and adapt to the challenges presented by such changes. It is now increasingly evident that those organisations which promote good internal communication reap positive dividends in meeting these challenges. However, there is a need for hard data on the nature, structure, flow and practice of communication to ensure that the most effective systems are put in place and are working to the optimal level. To achieve this a method of investigation, the communication audit, has been developed which allows for a thorough‐going analysis of internal organisational communication. Explores the principal tools utilised in the implementation of a communication audit, and discusses the benefits which this approach offers to school management teams.

The purpose of this paper is to investigate the association between audit rotation – at the audit partner and audit firm level – and audit quality. As mentioned in the literature, audit rotation has several benefits, and one of them is it can bring a fresh look to audit tasks and subsequently improve audit quality. Moreover, audit itself can help a client to improve its financial reporting. However, ineffective communication between predecessor and successor audit partners or audit firms, and pseudo-rotation can hamper that benefit.

This study uses multivariate regression analysis to test its hypotheses. Using data from companies listed on the Indonesia Stock Exchange, the sample consists of 688 company-year observations covering the period 2003–2016.

This study finds that the cumulative number of audit partner rotations is positively associated with audit quality, indicating that rotations at the audit partner level will enhance audit quality. Conversely, it finds that the cumulative number of audit firm rotations is negatively associated with audit quality.

The study’s findings may assist regulators in crafting standards regarding audit rotation. As the findings show, audit partner rotation will improve audit quality, but the audit firm rotation will decrease audit quality. As this study tries to explain the decreasing audit quality from audit firm rotation could be a consequence of ineffective communication or pseudo audit firm rotation. Regulators should try to tackle these problems.

Instead of using tenure as a proxy for a rotation, this study creates a new proxy named the cumulative number of audit partner and audit firm rotations to provide evidence on the benefits of audit rotation.

Audit negotiations are impacted by many factors. This study aims to investigate how two such factors, communication of the National Office Accounting Consultation Unit (ACU) and the auditor’s approach, affect chief financial officers’ (CFOs’) willingness to adjust the financial statements and satisfaction with the auditor.

This study uses a 2 × 3 between-subjects experimental design. Participants are 169 highly experienced CFOs and financial officers. The experimental design crosses the two multi-dimensional auditor approaches found in the literature with two influence tactics used to communicate ACU involvement, as well as a control condition, with no communication of the ACU involvement.

Communicating the ACU’s involvement as a higher authority (similar to a boss) results in greater willingness to record an adjustment to the financial statements when auditors use a hands-off “compliance-officer” auditor approach, but lower willingness by CFOs to adjust the financial statements when auditors use an expert-advisor auditor approach as compared to when coalition tactics are used. Results also show that communicating the ACU as a higher authority negatively impacts a CFO’s satisfaction with the audit partner. Overall, these results highlight the importance of the auditor’s approach and communication of ACU involvement within the auditor–client relationship. The outcomes of this study are limited to situations where unexpected audit adjustments are found during the year-end process and thus cannot be discussed pre-emptively with clients.

This paper advances the understanding of how the multi-dimensional auditor’s approach can shape and limit the effectiveness of influence tactics. These factors are important, as auditors are tasked with maintaining not only quality audits but also client relationships. However, although rich in detail, factors other than auditor approach may have inadvertently been manipulated and are driving results.

The approach taken by the auditor with a client throughout the audit sets the stage during the auditor–client negotiations. Therefore, audit partners must consider their own approach with the client before communicating the ACU’s involvement as the auditor approach shapes and limits the tactics available for use. Using ill-suited tactics may undermine the client’s willingness to record an adjustment to the financial statements and cause undue harm to the auditor–client relationship.

This paper uses highly experienced CFOs and financial officers to examine how two common elements in the audit negotiation context can significantly affect the outcome to the financial statements and the relationship between the client and audit partner.