The communication gap and the effect of self-perception on assessment of internal auditors‘ communication skills

W. Rydzak, J. Przybylska, J. Trębecki, Miguel Afonso Sellitto
{"title":"The communication gap and the effect of self-perception on assessment of internal auditors‘ communication skills","authors":"W. Rydzak, J. Przybylska, J. Trębecki, Miguel Afonso Sellitto","doi":"10.14254/2071-789x.2023/16-2/10","DOIUrl":null,"url":null,"abstract":"Allen, M. (2017). The sage encyclopedia of communication research methods (Vols. 1-4). Thousand Oaks, CA: SAGE Publications, Inc. doi: 10.4135/9781483381411\nAlleyne, B., & Amaria, P. (2013). The effectiveness of corporate culture, auditor education, and legislation in identifying, preventing, and eliminating corporate fraud. International Journal of Business, Accounting and Finance, 7(1), 34+.\nBailey, J. A. (2011). Core Competencies for Today’s Internal Auditor. Report II. Altamonte Springs: The Institute of Internal Auditors.\nBilan, Y., Mishchuk, H., & Samoliuk, N. (2023). Digital Skills of Civil Servants: Assessing Readiness for Successful Interaction in e-society. Acta Polytechnica Hungarica, 20(3), 155-174. DOI: 10.12700/APH.20.3.2023.3.10\nBustos-Contell, E., Porcuna-Enguix, L., Serrano-Madrid, J., & Labatut-Serer, G. (2022). Female audit team leaders and audit effort. Journal of Business Research, 140, 324-331.\nChan, S. H. J., & Lai, H. Y. I. (2017). Understanding the link between communication satisfaction, perceived justice, and organizational citizenship behavior. Journal of Business Research, 70, 214–223.\nCho, J., Lee, H. E., & Kim, H. (2019). Effects of communication-oriented overload in mobile instant messaging on role stressors, burnout, and turnover intention in the workplace. International Journal of Communication, 13.\nCompernolle, T. (2018). Communication of the external auditor with the audit committee: Managing impressions to deal with multiple accountability relationships. Accounting, Auditing & Accountability Journal, 31(3), 900–924. doi: 10.1108/AAAJ-05-2013-1356\nCone, J. D. (1978). The Behavioral Assessment Grid (BAG): A Conceptual Framework and a Taxonomy. Behavior Therapy, 9, 882–888.\nDobrowolski, Z., Sułkowski, Ł., & Bařinová, D. (2022). Auditors maximising their utility: Economic analysis of the supreme audit institution. Journal of International Studies, 15(3), 98-110. doi:10.14254/2071-8330.2022/15-3/7\nFrey, L., Botan, C., Friedman, P., & Kreps, G. (1991). Investigating Communication: An Introduction to Research Methods. Englewood Cliffs, NJ.\nGriffin, E. (2003). Podstawy komunikacji społecznej [Fundamentals of social communication]. Gdańskie Wydawnictwo Psychologiczne.\nHe, W., Sidhu, B., & Taylor, S. (2019). Audit quality and properties of analysts’ information environment. Journal of Business Finance & Accounting, 46(3–4), 400–419.\nIIA Internal Audit Capabilities and need survey. (2019). Protiviti. Retrieved from https://www.protiviti.com/US-en/insights/internal-audit-capabilities-and-needs-survey\nInternational Auditing and Assurance Standards Board (IAASB). (2011). Enhancing the Value of Auditor Reporting: Exploring Options for Change. New York, NY: International Federation of Accountants.\nJerzemowska, M., & Koyama, Y. (2020). The board as an example of Japanese corporate governance system hybridization: An outline of the problem. Economics and Sociology, 13(3), 171-202. doi:10.14254/2071-789X.2020/13-3/11\nJurczuk, A., & Florea, A. (2022). Future-Oriented Digital Skills for Process Design and Automation. Human Technology, 18(2), 122–142. https://doi.org/10.14254/1795-6889.2022.18-2.3\nMacko, M. (2009). Poczucie sprawiedliwości organizacyjnej a zachowania pracowników [The sense of organizational justice and the behavior of employees]. Poznań: Wydawnictwo Naukowe WNS UAM.\nMadlock, P. E. (2008). The link between leadership style, communicator competence, and employee satisfaction. International Journal of Business Communication, 45(1), 61-78.\nMarcyński, K. (2020). Sposoby badania, mierzenia i oceny kompetencji komunikacyjnej [Methods of researching, measuring, and evaluating communication competence]. Zeszyty prasoznawcze, Kraków, 63(1), 41–54.\nMcCroskey, J. C., McCroskey, L. L. (1988). Self-report as an approach to measuring communication competence. Communication Research Reports, 5(2), 108–113.\nMikkelson, A. C., York, J. A., & Arritola, J. (2015). Communication competence, leadership behaviors, and employee outcomes in supervisor-employee relationships. Business and Professional Communication Quarterly, 78(3), 336-354.\nMorreale, S. P., Spitzberg, B. H., & Barge, J. K. (2013). Human Communication: Motivation, Knowledge, and Skills (3rd ed.). New York, NY: Peter Lang.\nNarkchai, S., & Fadzil, F. H. B. (2017). The communication skill on the performance of internal auditors in Thailand Public Limited Company. International Review of Management and Marketing, 7(4), 1-5. Retrieved from www.econjournals.com\nPrzybylska, J., Rydzak, W., & Trębecki, J. (2020). Communication in internal audit: theory and practice. Poznań: PTPN.\nRose, J. (2015). Mapping Your Career: Competencies Necessary for Internal Audit Excellence. Global Internal Audit Common Body of Knowledge. CBOK, Altamonte Springs: The Institute of Internal Auditors.\nSalerno-Kochan, M. (2006). Kompetencje audytorów [Competences of auditors]. Zeszyty Naukowe Akademii Ekonomiczne w Krakowie, 717.\nSmith, G. (2005). Communication skills are critical for internal auditors. Managerial Auditing Journal, 20(5), 513-519. doi: 10.1108/02686900510598858.\nThe Institute of Internal Auditors. (2020). The IIA’s Global Internal Audit Competency Framework. Retrieved from https://global.theiia.org/standards-guidance/Pages/IAC-Framework-Put-It-to-Work.aspx\nTkalac Verčič, A., Galić, Z., & Žnidar, K. (2021). The relationship of internal communication satisfaction with employee engagement and employer attractiveness: Testing the joint mediating effect of the social exchange quality indicators. International Journal of Business Communication, 1.\nTurley, S., & Zaman, M. (2007). Audit committee effectiveness: informal processes and behavioral effects. Accounting, Auditing & Accountability Journal, 20(5), 765-788. doi: 10.1108/09513570710779036\nWitzany, A. (2018). Audit never sleeps. Altamonte Springs: The Institute of Internal Auditors.\nWilliams, K. C., & Spiro, R. L. (1985). Communication style in the salesperson-customer dyad. Journal of Marketing Research, 22, November.\nWilliams, K. C., Spiro, R. L., & Fine, M. L. (1990). The customer-salesperson dyad: An interaction/communication model and review. The Journal of Personal Selling & Sale Management, 10(3).","PeriodicalId":409504,"journal":{"name":"Economics & Sociology","volume":"8 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economics & Sociology","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.14254/2071-789x.2023/16-2/10","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

Allen, M. (2017). The sage encyclopedia of communication research methods (Vols. 1-4). Thousand Oaks, CA: SAGE Publications, Inc. doi: 10.4135/9781483381411 Alleyne, B., & Amaria, P. (2013). The effectiveness of corporate culture, auditor education, and legislation in identifying, preventing, and eliminating corporate fraud. International Journal of Business, Accounting and Finance, 7(1), 34+. Bailey, J. A. (2011). Core Competencies for Today’s Internal Auditor. Report II. Altamonte Springs: The Institute of Internal Auditors. Bilan, Y., Mishchuk, H., & Samoliuk, N. (2023). Digital Skills of Civil Servants: Assessing Readiness for Successful Interaction in e-society. Acta Polytechnica Hungarica, 20(3), 155-174. DOI: 10.12700/APH.20.3.2023.3.10 Bustos-Contell, E., Porcuna-Enguix, L., Serrano-Madrid, J., & Labatut-Serer, G. (2022). Female audit team leaders and audit effort. Journal of Business Research, 140, 324-331. Chan, S. H. J., & Lai, H. Y. I. (2017). Understanding the link between communication satisfaction, perceived justice, and organizational citizenship behavior. Journal of Business Research, 70, 214–223. Cho, J., Lee, H. E., & Kim, H. (2019). Effects of communication-oriented overload in mobile instant messaging on role stressors, burnout, and turnover intention in the workplace. International Journal of Communication, 13. Compernolle, T. (2018). Communication of the external auditor with the audit committee: Managing impressions to deal with multiple accountability relationships. Accounting, Auditing & Accountability Journal, 31(3), 900–924. doi: 10.1108/AAAJ-05-2013-1356 Cone, J. D. (1978). The Behavioral Assessment Grid (BAG): A Conceptual Framework and a Taxonomy. Behavior Therapy, 9, 882–888. Dobrowolski, Z., Sułkowski, Ł., & Bařinová, D. (2022). Auditors maximising their utility: Economic analysis of the supreme audit institution. Journal of International Studies, 15(3), 98-110. doi:10.14254/2071-8330.2022/15-3/7 Frey, L., Botan, C., Friedman, P., & Kreps, G. (1991). Investigating Communication: An Introduction to Research Methods. Englewood Cliffs, NJ. Griffin, E. (2003). Podstawy komunikacji społecznej [Fundamentals of social communication]. Gdańskie Wydawnictwo Psychologiczne. He, W., Sidhu, B., & Taylor, S. (2019). Audit quality and properties of analysts’ information environment. Journal of Business Finance & Accounting, 46(3–4), 400–419. IIA Internal Audit Capabilities and need survey. (2019). Protiviti. Retrieved from https://www.protiviti.com/US-en/insights/internal-audit-capabilities-and-needs-survey International Auditing and Assurance Standards Board (IAASB). (2011). Enhancing the Value of Auditor Reporting: Exploring Options for Change. New York, NY: International Federation of Accountants. Jerzemowska, M., & Koyama, Y. (2020). The board as an example of Japanese corporate governance system hybridization: An outline of the problem. Economics and Sociology, 13(3), 171-202. doi:10.14254/2071-789X.2020/13-3/11 Jurczuk, A., & Florea, A. (2022). Future-Oriented Digital Skills for Process Design and Automation. Human Technology, 18(2), 122–142. https://doi.org/10.14254/1795-6889.2022.18-2.3 Macko, M. (2009). Poczucie sprawiedliwości organizacyjnej a zachowania pracowników [The sense of organizational justice and the behavior of employees]. Poznań: Wydawnictwo Naukowe WNS UAM. Madlock, P. E. (2008). The link between leadership style, communicator competence, and employee satisfaction. International Journal of Business Communication, 45(1), 61-78. Marcyński, K. (2020). Sposoby badania, mierzenia i oceny kompetencji komunikacyjnej [Methods of researching, measuring, and evaluating communication competence]. Zeszyty prasoznawcze, Kraków, 63(1), 41–54. McCroskey, J. C., McCroskey, L. L. (1988). Self-report as an approach to measuring communication competence. Communication Research Reports, 5(2), 108–113. Mikkelson, A. C., York, J. A., & Arritola, J. (2015). Communication competence, leadership behaviors, and employee outcomes in supervisor-employee relationships. Business and Professional Communication Quarterly, 78(3), 336-354. Morreale, S. P., Spitzberg, B. H., & Barge, J. K. (2013). Human Communication: Motivation, Knowledge, and Skills (3rd ed.). New York, NY: Peter Lang. Narkchai, S., & Fadzil, F. H. B. (2017). The communication skill on the performance of internal auditors in Thailand Public Limited Company. International Review of Management and Marketing, 7(4), 1-5. Retrieved from www.econjournals.com Przybylska, J., Rydzak, W., & Trębecki, J. (2020). Communication in internal audit: theory and practice. Poznań: PTPN. Rose, J. (2015). Mapping Your Career: Competencies Necessary for Internal Audit Excellence. Global Internal Audit Common Body of Knowledge. CBOK, Altamonte Springs: The Institute of Internal Auditors. Salerno-Kochan, M. (2006). Kompetencje audytorów [Competences of auditors]. Zeszyty Naukowe Akademii Ekonomiczne w Krakowie, 717. Smith, G. (2005). Communication skills are critical for internal auditors. Managerial Auditing Journal, 20(5), 513-519. doi: 10.1108/02686900510598858. The Institute of Internal Auditors. (2020). The IIA’s Global Internal Audit Competency Framework. Retrieved from https://global.theiia.org/standards-guidance/Pages/IAC-Framework-Put-It-to-Work.aspx Tkalac Verčič, A., Galić, Z., & Žnidar, K. (2021). The relationship of internal communication satisfaction with employee engagement and employer attractiveness: Testing the joint mediating effect of the social exchange quality indicators. International Journal of Business Communication, 1. Turley, S., & Zaman, M. (2007). Audit committee effectiveness: informal processes and behavioral effects. Accounting, Auditing & Accountability Journal, 20(5), 765-788. doi: 10.1108/09513570710779036 Witzany, A. (2018). Audit never sleeps. Altamonte Springs: The Institute of Internal Auditors. Williams, K. C., & Spiro, R. L. (1985). Communication style in the salesperson-customer dyad. Journal of Marketing Research, 22, November. Williams, K. C., Spiro, R. L., & Fine, M. L. (1990). The customer-salesperson dyad: An interaction/communication model and review. The Journal of Personal Selling & Sale Management, 10(3).
沟通差距及自我认知对内部审计师沟通技巧评价的影响
Allen, M.(2017)。传播研究方法的圣人百科全书(1-4卷)。艾利恩,B.,和Amaria P. (2013). doi: 10.4135/9781483381411。企业文化、审计人员教育和立法在识别、预防和消除公司舞弊方面的有效性。会计与金融,7(1),34+。贝利,J. A.(2011)。当今内部审计师的核心能力。报告二世。Altamonte Springs:内部审计师协会。Bilan, Y., Mishchuk, H.和Samoliuk, N.(2023)。公务员的数字技能:评估在电子社会中成功互动的准备程度。匈牙利理工学院学报,20(3),155-174。DOI: 10.12700/ ap .20.3.2023.3.10 bustos - contell, E., Porcuna-Enguix, L., Serrano-Madrid, J., & Labatut-Serer, G.(2022)。女性审核组长与审核工作。商业研究,2014(4):326 -331。陈世华,赖海英。(2017)。理解沟通满意度、感知公正和组织公民行为之间的联系。商业研究,21(1):1 - 3。赵杰,李海娥,金海娥(2019)。移动即时通讯中沟通导向超载对工作场所角色压力源、倦怠和离职意向的影响。国际传播杂志,13。Compernolle, T.(2018)。外部审计师与审计委员会的沟通:管理印象以处理多重责任关系。会计,审计与问责,31(3),900-924。cone, j.d. (1978). doi: 10.1108/ aaaj -05-2013-1356。行为评估网格(BAG):一个概念框架和分类。行为治疗,9,882-888。Dobrowolski, Z., Sułkowski, Ł。Bařinová, D.(2022)。审计师效用最大化:最高审计机构的经济分析。国际问题研究,15(3),98-110。doi:10.14254/2071-8330.2022/15-3/7Frey, L., Botan, C., Friedman, P., & Kreps, G.(1991)。调查传播:研究方法导论。恩格尔伍德悬崖,新泽西州格里芬,E.(2003)。Podstawy komunikacji społecznej[社交基础]。Gdańskie Wydawnictwo Psychologiczne。何文伟,刘晓明,刘晓明,刘晓明(2019)。分析人员信息环境的审计质量与性质。企业财务会计学报,46(3-4),400-419。内部审计能力和需求调查。(2019)。Protiviti的。检索自https://www.protiviti.com/US-en/insights/internal-audit-capabilities-and-needs-surveyInternational审计和鉴证标准委员会(IAASB)。(2011)。提高审计报告的价值:探索变革的选择。纽约:国际会计师联合会。Jerzemowska, M., & Koyama, Y.(2020)。以董事会为例的日本公司治理制度杂交:问题概述。经济社会学,13(3),171-202。doi: 10.14254 / 2071 - 789 x。2020/13-3/11Jurczuk, A, and Florea, A.(2022)。面向未来的过程设计和自动化数字技能。人文科技,18(2),122-142。https://doi.org/10.14254/1795-6889.2022.18-2.3Macko, M.(2009)。Poczucie sprawiedliwości organizacyjnej a zachowania pracowników[组织正义感与员工行为]。波兹纳斯:Wydawnictwo Naukowe WNS UAM。Madlock, p.e.(2008)。领导风格、沟通者能力和员工满意度之间的联系。国际商务沟通学报,45(1),61-78。Marcyński, K.(2020)。交际能力的研究、测量和评价方法[j]。应用化学学报,Kraków, 63(1), 41-54。麦可罗斯基,j.c.,麦可罗斯基,l.l.(1988)。自我报告是衡量沟通能力的一种方法。传播研究报告,5(2),108-113。Mikkelson, a.c., York, j.a.和Arritola, J.(2015)。主管-员工关系中的沟通能力、领导行为和员工成果。商务与专业沟通,78(3),336-354。Morreale, s.p., Spitzberg, b.h., and Barge, j.k.(2013)。人类沟通:动机、知识和技能(第三版)。纽约:彼得·朗。Narkchai, S., Fadzil, f.h.b.(2017)。沟通技巧对泰国公共有限公司内部审计师绩效的影响。国际管理与营销评论,7(4),1-5。检索自www.econjournals.comPrzybylska, J, Rydzak, W.和Trębecki, J.(2020)。内部审计中的沟通:理论与实践。Poznań:PTPN。Rose, J.(2015)。规划你的职业生涯:内部审计卓越所必需的能力。全球内部审计共同知识体系。CBOK, Altamonte Springs:内部审计师协会。Salerno-Kochan M.(2006)。Kompetencje audytorów[审核员的能力]。Zeszyty Naukowe Akademii Ekonomiczne w Krakowie, 2017。史密斯,G.(2005)。 沟通技巧对内部审计师来说至关重要。管理审计学报,20(5),513-519。doi: 10.1108 / 02686900510598858。内部审计师协会。(2020)。IIA的全球内部审计能力框架。检索自https://global.theiia.org/standards-guidance/Pages/IAC-Framework-Put-It-to-Work.aspxTkalac ver<e:1> istei, A., galiki, Z.和Žnidar, K.(2021)。内部沟通满意度与员工敬业度、雇主吸引力的关系:检验社会交换质量指标的联合中介效应。国际商务传播杂志,1。Turley, S., & Zaman, M.(2007)。审计委员会有效性:非正式过程与行为效应。会计,审计与问责,20(5),765-788。doi: 10.1108/09513570710779036Witzany, A.(2018)。审计从不睡觉。Altamonte Springs:内部审计师协会。Williams, K. C, & Spiro, R. L.(1985)。销售人员与顾客之间的沟通方式。《市场研究杂志》,11月22日。Williams, k.c., Spiro, r.l., and Fine, m.l.(1990)。客户-销售人员模式:互动/沟通模式和回顾。管理学报,2010(3)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信