谈判信心对审计人员谈判判断的影响  

The Influence of Negotiation Confidence on Audit Negotiation Judgment

作　　者：周冉[1] 

机构地区：[1]内蒙古大学经济管理学院,邮政编码010021

出　　处：《审计研究》2014年第2期67-73,共7页Auditing Research

基　　金：国家自然科学基金项目(项目编号:70972087);内蒙古大学引进人才资金项目(项目编号:420627)的阶段性成果

摘　　要：审计谈判对财务报表审计质量、资本市场会计信息质量具有重要影响。本文采用实验的研究方法,检验了谈判信心和谈判经验对审计人员谈判判断的影响。研究发现,在审计人员谈判信心较高的情况下,审计人员确定的最终存货减值补提金额和最小可接受的存货减值补提金额更高,确定的立场改变金额更小。客户的谈判经验调节了审计人员谈判信心对审计人员谈判判断的影响,在客户谈判经验较少的情况下,当审计人员的谈判信心较高时,审计人员确定的最终存货减值补提金额和最小可接受的存货减值补提金额更高,确定的立场改变金额更小;在客户谈判经验较丰富的情况下,审计人员的谈判信心高低对审计人员确定的最终存货减值补提金额和最小可接受的存货减值补提金额和立场改变金额的影响明显减弱。Audit negotiation has important effect on the financial statements audit quality, capital market accounting information quality. In this paper, we use behavior experimental research methods to test the effect of negotiation confidence which is an importantly psychological factor on auditors＇ negotiation judgments. We find that the final inventory impairment and the minimum acceptable inventory impairment are higher and the amount of position change is smaller that auditors determined when the auditors＇ negotiation confidence is high. We also find that The clients＇ negotiation experience moderates the effect of auditors＇ confidence is on auditors＇ negotiation judgment, In other wo^s, we find that the final inventory impairment and the minimum acceptable inventory impairment are higher and the amount of position change is smaller when the clients＇ negotiation experience is fewer and the audi- tor＇ s negotiation confidence is higher. The effect of the auditors＇ negotiation confidence level on the final inventory impairment, the minimum acceptable inventory impairment and the amount of position change has been remarkably weakened when the clients＇ negotiation experience is rich.

关 键 词：审计谈判 审计人员 谈判信心 谈判经验 

分 类 号：F239.4[经济管理—会计学]