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AuthorAwadallah E.
Available date2020-02-05T08:54:08Z
Publication Date2018
Publication NameInternational Journal of Managerial and Financial Accounting
ResourceScopus
ISSN17536715
URIhttp://dx.doi.org/10.1504/IJMFA.2018.093497
URIhttp://hdl.handle.net/10576/12827
AbstractProfessional auditors and their clients often encounter situations in which they disagree on the treatment of certain accounting transactions. However, because each conflict often involves unique circumstances, the resolution may also be influenced by several factors that affect the relative negotiating power of the two parties involved. Based on a sample of 152 professional auditors in Qatar, this paper conducted an experimental study to address the chosen negotiation strategy the auditor adopts in audit disputes with client management. Based on the dual concerns model, the negotiation strategies examined are: 1) competing; 2) accommodating; 3) collaborating; 4) compromising; 5) avoiding. The results showed that there is no single, rigid approach of dealing with audit conflicts. Nonetheless, from the results, it may be implied that they will use some strategies more readily than others, and therefore tend to rely upon those strategies more heavily. Copyright 2018 Inderscience Enterprises Ltd.
Languageen
PublisherInderscience Enterprises Ltd.
SubjectAT
Audit disputes
Audit firm size
Audit tenure
Auditor-client interactions
Corporate governance
Dual concerns model
Experimental study
NAS
Negotiations strategies
Non-audit services
Qatar
TitleAuditor-client negotiations: Applying the dual concerns model in an emerging economy
TypeArticle
Pagination250-272
Issue Number3
Volume Number10
dc.accessType Abstract Only


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