Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context
实验研究权威指导可用性和客户审计委员会有效性如何共同影响审计师对审计调整谈判结果的感知，发现权威指导在缺乏有效审计委员会时影响更大，且客户让步会增加审计师让步倾向。
In this paper, we present the results of an experiment that investigates the effects of two contextual features—the availability of authoritative guidance and the effectiveness of the client's audit committee—on auditors' perceived outcome of auditor-client negotiations concerning an audit adjustment that affects the client's ability to meet analysts' forecasts. Results show that auditors' perceived negotiation outcome is jointly influenced by authoritative guidance availability and audit committee effectiveness. Specifically, authoritative guidance availability has a greater effect on auditors' perceived negotiation outcome in the absence of an effective audit committee than in its presence. We also find that concessionary moves by the client increase auditors' propensity to concede to the client's preferred position.