Verified Answer :

Let's look at some examples of attitudes and values:

1) all people are equal
2) some nationalities are better than others
3) women should be respected
4) people who are not smiling should not be trusted.

If someone holds attitutes like this, they might end up displaying less respect to some of their speakers, which will in turn mean that they will not listen to them as carefully: this will make the communication less effective.

Attitudes and values can
influence effective communication both positively and negatively.  For instance, if one has an insincere
attitude about a topic when talking with someone, he or she may not be fully
listening, and when one is not fully listening, proper responses may not be
possible because there may be a misunderstanding or a lack to bother fully
understand what it is exactly that is being communicated. When attitudes are
positive, there is an empathy that exists between those conversing enough so
that each side will strive to fully understand what the other is saying in
order to provide the best possible response.
Remember that communication is not what you think you are saying;
communication is what the other person thinks you are saying.  That’s what communication is (effective or
not).  Values come into play with regard
to consideration as values influence attitudes because if one does not hold the
importance of the opinions of others as highly as his or her own, then
communication will not be effective because of the attitude that fosters.