Attitude is most important, and information transfer is secondary. Listening skills are vital to everyone. We listen best when there is a payoff or penalty involved. The value of the message rests within the audience and nowhere else. A person who gets the facts correct is not always a good listener.
Facts are only part of most messages.
Good listeners listen for opinion, emotion, and distortion as well. Hearing is the first step to listening. You must also interpret, evaluate, and respond to the message. Listening is not a passive activity. It takes work.