نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار، رشته حسابداری، دانشگاه علامه طباطبایی، تهران، ایران
2 دانشجوی دکتری حسابداری، دانشگاه علامه طباطبایی، تهران، ایران (نویسنده مسئول)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Abstract:The nature of the audit function can necessitate negotiation between the auditor and the client to resolve disputed financial reporting issues. The purpose of my study is to examine how auditors negotiate with their clients to resolve a complex financial reporting issues. In this study, we examined various negotiation strategies that are used effectively in an auditing environment.The results show that the auditors use different styles and strategies for resolving their disputes with their clients that include: Contending, Expanding the Agenda, Problem Solving and Compromising strategy. We also found that auditors were significantly more likely to lead to use of problem-solving strategies and strategies of contending and expanding the agenda in the next orders are placed.
concessionary strategy has been approved with Auditors. The rigid stance adopted by auditors in negotiations with the client Arising from the need to adhere to professional responsibilities satisfies the accounting standards and accuracy of financial statements. Data were collected through the scenario and questionnaire distributed among 53 members of the Iranian Association of Certified Public Accountants CPAs. Statistical methods such as t-test, kolmogorov-smirnov, friedman are used for analyzing the data.
کلیدواژهها [English]
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