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Title: The auditor-management relationship in a microstate (Malta) : communication barriers
Authors: Baldacchino, Peter J.
Higson, Andrew
Keywords: Auditors -- Malta -- Attitudes
Financial executives -- Malta -- Attitudes
Auditing -- Standards -- Malta -- Case studies
Corporate governance -- Malta
Communication in financial institutions -- Malta
Issue Date: 1993
Publisher: Loughborough University Business School
Citation: Baldacchino, P. J., & Higson, A. H. (1993). The auditor-management relationship in a microstate (Malta): communication barriers. Working Paper 22, Loughborough University Business School.
Abstract: The objective of this paper was to examine the major communication issues affecting the auditor-management relationship from the perspective of the microstate of Malta. Altogether twenty senior audit practitioners [A], and twenty financial executives (management [Ml) were interviewed. A number of communication barriers were identified, which included a tendency for the parties not to listen to one another, the managers' lack of understanding of accounting terminology, a mutual lack of feedback, and personality conflicts. One of the factors contributing to these barriers appears to be audit and reporting time pressures, however, the study has also identified the need for both parties to change their defensive attitudes.
ISBN: 1859010229
Appears in Collections:Scholarly Works - FacEMAAcc

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