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Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation

Author

Listed:
  • Ovidiu Constantin BUNGET

    (West University of Timisoara, Romania)

  • Adriana TIRON-TUDOR

    (Babes-Bolyai University, Cluj-Napoca, Romania)

  • Anca Diana SUMANARU

    (West University of Timisoara, Romania)

Abstract

This paper aims to examine how the relationship between the auditor and the auditee influences the negotiation strategies and also the study of the link between variables related to the relationship between the auditor and the auditee in the negotiation process during the audit engagement. Based on the literature and the working tool (questionnaire), it was possible to demonstrate that the auditor-auditee relationship is a key factor in establishing negotiation strategies between auditors and clients. The bivariate analysis performed in the paper consolidate the research of the specialized literature and confirm the existence of a link between the auditor-auditee relationship/familiarity in the implementation of all the negotiation strategies during the audit mission.

Suggested Citation

  • Ovidiu Constantin BUNGET & Adriana TIRON-TUDOR & Anca Diana SUMANARU, 2019. "Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(154), pages 247-247.
    • Handle: RePEc:aud:audfin:v:17:y:2019:i:154:p:247
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    References listed on IDEAS

    as
    1. Michael Gibbins & Steven Salterio & Alan Webb, 2001. "Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 39(3), pages 535-563, December.
    2. Michael Gibbins & Susan A. McCracken & Steve E. Salterio, 2007. "The Chief Financial Officer's Perspective on Auditor†Client Negotiations," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 387-422, June.
    3. Peecher, ME, 1996. "The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 125-140.
    4. Antle, R & Nalebuff, B, 1991. "Conservatism And Auditor-Client Negotiations," Journal of Accounting Research, Wiley Blackwell, vol. 29, pages 31-54.
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    More about this item

    Keywords

    auditor-auditee negotiation; auditor-auditee relationship; familiarity; audit mission; mutual interest;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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