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| Author: | Bame-Aldred, C.W. Kida, T. |
| Title: | A comparison of auditor and client initial negotiation positions and tactics |
| Journal: | Accounting, Organizations and Society
2007 : AUG, VOL. 32:6, p. 497-511 |
| Index terms: | auditors clients negotiation |
| Language: | eng |
| Abstract: | This study investigates the initial negotiation (here as: neg.) positions (as: pos.) and tactics of auditors and clients (as: auds-and-cls.) facing a revenue recognition conflict. Examined is the degree of flexibility in auds-and-cls. initial neg. pos., whether auds-and-cls. accurately perceive the other party's pos., and the types of neg. tactics possibly used by both. The results show that auds-and-cls. approach conflict resolution in very different ways. |
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