Effect of auditor and client negotiation experience on audit results: an experimental test Online publication date: Sun, 29-Nov-2015
by Leliana Maria Angela; Fitria Husnatarina
International Journal of Monetary Economics and Finance (IJMEF), Vol. 8, No. 4, 2015
Abstract: This study examines the effect of auditor and client negotiation experience in terms of asset valuation cases. The research background is the fact that negotiations become an important part of the audit process and experience is thought to be an important factor in negotiation processes. We conduct 2 × 2 between subject the experiment setting. We use 40 students majoring in Accounting and Management as a surrogate of auditor and client. Our result shows that negotiation experience affects the outcome of negotiations. Auditor with higher negotiation experience will provide more conservative asset value at the end of the negotiation process. Our result also argues that negotiation experience will enable auditor to withstand the pressures of the client. This study contributes to audit practise that public accounting firms who need to prepare their auditors with good negotiation skills when dealing with the management.
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