A Grounded Theory Model of Auditor-Client Negotiations

Autor:	Stella Fearnley, Vivien Beattie, Richard Brandt
Rok vydání:	2004
Předmět:	business.industry media_common.quotation_subject Principal (computer security) Accounting Audit Outcome (game theory) HF5601 Grounded theory Negotiation Secondary outcome Quality (business) Business General Economics Econometrics and Finance Research question media_common
Zdroj:	International Journal of Auditing. 8:1-19
ISSN:	1099-1123 1090-6738
DOI:	10.1111/j.1099-1123.2004.00225.x
Popis:	The central research question addressed in this paper is 'How do companies and their auditors resolve important audit issues?' In-depth interviews are conducted with the audit partners and finance directors of a varied group of six major UK listed companies who had recently experienced audit interactions involving 22 significant accounting issues. A grounded theory model is developed of the negotiation process and the factors that influence the nature of the outcome of interactions. This model identifies, as principal analytical categories, a range of general relationship factors and specific accounting issue factors that influence aspects of the negotiation process. These aspects include the parties involved, the strategies adopted, the quality of the financial reporting outcome and the ease with which it is achieved. A secondary outcome of the research is that distinct categories of audit engagement partner are identified, termed the crusader, the safe pair of hands, the accommodator and the truster.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e9b1bd1b4d5b0666af8d04173c22b1c9 https://doi.org/10.1111/j.1099-1123.2004.00225.x Zobrazit plný text záznamu Plný text ve formátu PDF