...Meeok Cho; Jaehee Jo; Taejin Jung; Natalie Kyung Won Kim Purpose The purpose of this study is to examine whether the use of videoconferencing for communication between the audit committee (AC) and auditors affects the quality of client firms’ audits. Design/methodology/approach This paper...

...Janet L. Colbert 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...

... not only sound knowledge of measurement and analytical methods but also the ability to communicate effectively. This usually means with financial terms and graphics. Team work, appropriate measurement collection and clever, meaningful displays are key ingredients to good decision making. The good work...

...Carol A. Codori Concepts and practical applications are used to explore motivation from the perspectives of auditors, managers and psychologists. The premise is that improved communication positively affects auditor and manager performance. Several theories of motivation are examined, including...