PROFESSIONAL COMMUNICATION ETHICS OF ACCOUNTANTS, AUDITORS, AND ANALYSTS: A MECHANISM FOR BUILDING TRUST IN ECONOMIC INFORMATION

Abstract

This study establishes professional communication ethics as a distinct methodological domain situated at the nexus of professional ethics, judgment, information design, and business interaction. Recognizing that the ethical integrity of economic communication extends beyond mere arithmetic accuracy, the paper demonstrates how formally correct data can mislead stakeholders through selective disclosure, strategic omission, framing, cognitive overload, or compromised transmission channels. The primary objective is to substantiate the causal mechanism through which the ethical and etiquette dimensions of professional communication by accountants, auditors, and analysts influence trust in financial disclosures and stakeholder decision-making. Methodologically, the research integrates conceptual synthesis, comparative normative analysis, process decomposition, stakeholder mapping, and morphological risk assessment. The author differentiates professional communication ethics, which governs the normative admissibility of communicative choices, from business etiquette, which regulates procedural interaction. To formalize this synergy, the study constructs a dual-circuit model comprising a normative-ethical circuit (integrity, objectivity, due care, and confidentiality) and a communicative-etiquette circuit (form, channel, timing, tone, and feedback). Their convergence produces communicative reliability, operationalized via semantic invariance, evidentiary sufficiency, neutral framing, and dialogic accountability. Furthermore, the paper provides a role-specific matrix of communication vulnerabilities and practical safeguards. Ultimately, the proposed framework equips corporate organizations with actionable guidelines for internal disclosure policies, audit engagements, and conflict-of-interest management, while offering analytical foundations for evaluating emerging ethical risks posed by artificial intelligence and automated reporting platforms.