业绩期望差距、事务所被约谈与审计谈判中管理层的影响策略使用  

Performance Expectations Gap,Interviewed Accounting Firm and Influence Tactics Used by Management in Audit Negotiation

作　　者：孙岩[1] Sun Yan(School of Management,Lanzhou University,Lanzhou 730000)

机构地区：[1]兰州大学管理学院,兰州730000

出　　处：《管理评论》2020年第12期221-233,共13页Management Review

基　　金：国家自然科学基金面上项目(72072078);教育部人文社会科学研究青年基金项目(18YJC790145);中央高校基本科研业务费专项资金(18LZUJBWZY008)。

摘　　要：本文实验检验了管理层与注册会计师就公司年报展开审计谈判时,如何使用影响策略以说服注册会计师。受到审计职业背景下特殊社会规范的影响,管理层使用理性说服策略的倾向最高,使用联盟策略的倾向次之,使用人情拉拢策略的倾向最低。业绩期望差距和事务所被约谈并不影响管理层对三种影响策略的偏好排序,但会影响使用三种影响策略的强度,即业绩期望差距大时,管理层使用三种影响策略的倾向都高于业绩期望差距小时;事务所被约谈时,管理层使用符合社会规范的理性说服策略的倾向高于事务所未被约谈时,但使用不符合社会规范的人情拉拢策略的倾向低于事务所未被约谈时。研究上述问题,有助于深入认识审计谈判中管理层将如何借助人际影响途径,以试图改变注册会计师的判断与决策。因而对于提升注册会计师的职业判断与决策质量也具有一定的指导意义。This paper examines how management uses influence tactics to persuade auditors when negotiating with auditors on company annual reports. Influenced by the special social norms with the background of auditing professions,management is most likely to adopt rational persuasion tactic,less likely to adopt coalition tactic,and least likely to adopt personal appeal tactic. The performance expectations gap and whether the accounting firm is interviewed do not affect management’s preferred order of using three tactics,but they will affect the extent of using these three influence tactics. Namely,when the performance gap is large,management is more likely to use the three influence tactics compared to the situation when the performance gap is small. When the accounting firm is interviewed,management is more likely to use the rational persuasion tactic and less likely to use personal appeal tactic compared to the situation when the accounting firm isn’t interviewed. Research into questions mentioned above contributes to understanding how management tries to change the judgment and decision of the auditors by means of interpersonal influence. Therefore,this research is of guiding significance to improve the professional judgment and the quality of decision-making of auditors.

关 键 词：审计谈判 管理层 影响策略 

分 类 号：F275[经济管理—企业管理] F272.91[经济管理—国民经济] F239.4F233