Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting
构建了一个审计师与客户会计谈判模型，基于行为谈判文献和会计背景特征，通过对93位审计合伙人的真实谈判案例调查，描述了谈判要素与背景特征的关系，为后续研究提供基础。
We develop a model of auditor‐client accounting negotiation, using the elements of negotiation examined in the behavioral negotiation literature, elaborated to include accounting contextual features indicated in the accounting literature and suggested by interviews with senior practitioners. We use a questionnaire structured according to the model to describe the elements, contextual features and associations between the two groups in a sample of real negotiations chosen by 93 experienced audit partners. The paper demonstrates important aspects of the sampled accounting negotiations and makes suggestions for further empirical and model development research.