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A framework for improving the auditor's negotiation strategy | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 9، دوره 17، شماره 6، شهریور 2026، صفحه 81-98 اصل مقاله (422.6 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.31146.4572 | ||
| نویسندگان | ||
| Yadolla Moosapour؛ Hojjatallah Salari* ؛ Ali Amiri؛ Davood Khodadadi | ||
| Department of Accounting, Ba.c, Islamic Azad University, Bandar Abbas, Iran | ||
| تاریخ دریافت: 14 اردیبهشت 1402، تاریخ پذیرش: 13 تیر 1402 | ||
| چکیده | ||
| Auditors and their clients often face situations in which professional standards allow for seemingly different judgments about accounting behaviour, and in such situations, auditors and their clients usually seek solutions to resolve their disputes. It is recognized that the quality of accounting information is a function of the outcome of the negotiation between the client’s management and the external auditor, as the negotiation can be considered as an effective element on the auditor’s judgment. The challenge the researchers face is that interactions between auditors and their clients usually take place behind closed doors and are not visible to outsiders. The lack of archival evidence makes negotiation research primarily a behavioural science, with a diverse set of tools and various contexts. Field research in auditing is an experience-based approach, in which professional auditors are asked to recall an accounting negotiation they experienced in practice and answer a set of questions related to that given incident. The studies conducted have paid less attention to modelling methods; therefore, what was discussed in this study is to provide a practical model to improve the negotiation strategy in the auditing process. In order to identify the indicators, a meta-synthesis approach was applied. By reviewing the available studies, 26 primary indicators have been extracted. Then, a questionnaire based on the fuzzy Delphi approach was designed and provided to the experts. The final sample consisted of 29 experts in the field of auditing who were selected using judgmental sampling and based on having at least ten years of experience and doctoral education. After implementing three fuzzy Delphi steps and reaching the consensus of the experts, the final number of 14 indicators was identified as the indicators of the auditor’s negotiation strategy framework and categorized into two groups: interactive negotiation strategy and competitive negotiation strategy. In order to prioritize the indicators, the fuzzy hierarchical analysis technique was used. According to the obtained results, among the elements of the interactive negotiation strategy, attempting to gain the trust of the other party, attempting to maintain relations in line with long-term achievements, and attempting to maintain the satisfaction of the other party are the most important strategies used. Among the elements of confrontational strategies, attempting to maintain to protect personal interests is the most important strategy. | ||
| کلیدواژهها | ||
| auditor’s negotiation strategy؛ interactive negotiation strategy؛ competitive negotiation strategy؛ meta-synthesis approach؛ fuzzy Delphi؛ fuzzy hierarchical analysis | ||
| مراجع | ||
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