Round to two digits

My understanding is that rounding to two digits makes numbers easier to read, use and recall later. Certainly I find that to be the case. Obviously there are numbers that can’t be rounded — bookkeepers have to account for every penny/cent, etc. But for general management purposes, marketing, decision-making, rounding can make data more lucid.
The original reference I have on rounding to two digits for clarity is “Washburne, 1927”. ( I don’t know who Washburne was or what he/she actually proved or asserted.) Does anyone know of relevant research about rounding improving readability?