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首页> 外文期刊>Auditing >Effect of Auditor Negotiation Experience and Client Negotiating Style on Auditors' Judgments in an Auditor-Client Negotiation Context
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Effect of Auditor Negotiation Experience and Client Negotiating Style on Auditors' Judgments in an Auditor-Client Negotiation Context

机译：审计师与客户谈判背景下审计师谈判经验和客户谈判方式对审计师判断的影响

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摘要

In this paper, we present the results of an experiment that investigates the effects of two factors—auditors' negotiation experience and client negotiation style—on auditors' perceived ultimate negotiation outcome in terms of an asset impairment writedown. We show that negotiation experience leads to a higher perceived ultimate negotiated writedown for a client with a contentious negotiation style, suggesting that negotiation experience reaps benefits when it is needed most (i.e., when the client is difficult to deal with). Negotiation experience has no effect for a client with a collaborative negotiation style. We also find that the effect of client negotiation style on auditors' perceived negotiation outcome is contingent on the auditors' negotiation experience. Inexperienced auditors perceive a lower ultimate negotiated writedown when dealing with a contentious rather than a collaborative negotiation style client. In contrast, experienced auditors' perceived negotiation writedown is not affected by the client negotiation style.
机译：在本文中，我们提供了一个实验结果，该实验研究了两个因素（审计师的谈判经验和客户谈判风格）对资产减值减值对审计师感知的最终谈判结果的影响。我们表明，谈判经验会导致有争议的谈判风格的客户获得更高的最终谈判减记，这表明谈判经验在最需要时（即，当客户难以应对时）会收获好处。协商经验对具有协作谈判风格的客户没有影响。我们还发现，客户谈判方式对审计师感知的谈判结果的影响取决于审计师的谈判经验。没有经验的审计师在与有争议的而不是协作谈判风格的客户打交道时，认为最终的谈判减记金额较低。相反，经验丰富的审计师认为的谈判减记不受客户谈判风格的影响。

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