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Effect of concession-Timing strategies in auditor-client negotiations: It matters who is using them.

文章来源: 作者:孙岩 审核: 发布时间:2015年12月13日 点击数: 次 字号:【

1.题目: Effect of concession-Timing strategies in auditor-client negotiations: It matters who is using them.

2.作者: Yan Sun, Hun-tong Tan, Jixun Zhang

3.期刊(影响因子): Contemporary Accounting Research (1.782)

4.英文摘要: In this study, we examine how norms about the use ofnegotiationstrategiesby different parties in an auditor-clientnegotiationinfluence the relative efficacies of thesenegotiationstrategies. We conduct an experiment with experiencedauditors/financial managers as participants,whoenter into anegotiation on an income-decreasing audit adjustment with a hypotheticalclient/auditorwhouses astrategywhere the sameconcessionsare given either at the start, gradually, or at the end of thenegotiation. We find that theconcession-endstrategyis more effective than theconcession-startstrategywhen used by auditors; however, the reverse is true when these samestrategiesare used by financial managers. The concession- gradualstrategyleads to superior outcomes when used by eitherauditorsorclients. We also provide evidence thatauditors' and financial managers' perceptions of the norms relating to the use of thesestrategiescorrespond to what we propose in our theory.

5.中文简介:本文研究了在注册会计师与客户的谈判中,双方运用谈判策略的规范如何影响这些谈判策略的相对效果。本文以经验丰富的注册会计师和财务经理为被试进行了实验检验,要求他们与假定的客户和注册会计师就调减收入的审计调整事项开展谈判。实验中假定的客户和注册会计师所使用的谈判让步策略有三个水平(初始让步、逐步让步、最终让步),但让步金额均相同。研究发现,注册会计师采用最终让步策略比采用初始让步策略更有效,但财务经理采用初始让步策略比最终让步策略更有效。而逐步让步策略无论被哪一方使用,都能取得最好的效果。本文的证据同时证明了,注册会计师和财务经理感知到的谈判让步策略使用规范与本文提出的理论预期相符。

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