审计人员的谈判让步策略与客户的谈判判断:一项实验证据  

Auditors’ Negotiation Concession Strategies and Clients’ Negotiation Judgments:Evidence from an Experiment

作　　者：孙岩[1] 

机构地区：[1]兰州大学管理学院,邮政编码730000

出　　处：《审计研究》2011年第6期68-73,共6页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:70972087);教育部人文社会科学研究青年基金项目(项目批准号:10YJC790227);兰州大学中央高校基本科研业务费专项资金(项目批准号:10LZUJBWZY012)的资助

摘　　要：审计谈判策略是影响审计谈判的重要因素。本文采用实验研究方法检验注册会计师使用的谈判让步策略对客户财务负责人谈判判断的影响。研究结果发现,客户同意的审计差异调整金额在注册会计师使用逐步让步策略时显著高于注册会计师使用初始让步策略,并且客户对审计人员最终决定的审计调整金额的满意度和继续聘用该注册会计师的可能性在注册会计师使用逐步让步策略时也明显较高。这表明使用逐步让步策略审计质量更高,也更有利于审计人员。Auditing negotiation is an important problem which affects the audit quality. In order to understand auditors＇ and clients＇ judgments and behaviors in auditing negotiation, this paper experimentally examined the effects of concession strategies that are used by auditors on clients＇ negotiation judgments. The experiment fmdings show that auditors＇ concession strategies significantly affect clients＇ final audit adjustment decision, clients＇ satisfaction with auditors＇ adjustment decision and clients＇ possibility to continue their relationship with the auditor.

关 键 词：审计谈判 让步策略 谈判判断 

分 类 号：F239.4[经济管理—会计学]