search query: @indexterm Negotiation / total: 621
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| Author: | Gibbins, M. McCracken, S. Salterio, S.E. |
| Title: | The auditor's strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship |
| Journal: | Accounting, Organizations and Society
2010 : AUG, VOL. 35:6, p. 579-595 |
| Index terms: | auditing auditors negotiation strategy case studies |
| Freeterms: | partners |
| Language: | eng |
| Abstract: | The audit partner is usually the first mover in a negotiation with client management having an intended strategy set going into such a negotiation. Negotiation strategies making up the set may be integrative and distributive. This study's focus is on five strategies: two integrative, i.e. expanding the agenda or problem solving and three distributive, that is, contending, conceding or compromising. The audit partner's intent to use these strategies' associated tactics is measured. Herein, reported are the results of an audit negotiation experiment with 140 highly experienced audit partners planning a negotiation in response to a case scenario. In addition to intended tactics, this study also examined the two variables' effects on commitment to the goal of reducing net income. The results indicate, in contrast to findings in the generic negotiation literature, that audit partners generally favoured the use of integrative tactics over distributive ones when entering negotiations, irrespective of circumstances etc. |
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