IDEAS home Printed from https://ideas.repec.org/a/ids/injmfa/v10y2018i3p250-272.html
   My bibliography  Save this article

Auditor-client negotiations: applying the dual concerns model in an emerging economy

Author

Listed:
  • Emad Awadallah

Abstract

Professional auditors and their clients often encounter situations in which they disagree on the treatment of certain accounting transactions. However, because each conflict often involves unique circumstances, the resolution may also be influenced by several factors that affect the relative negotiating power of the two parties involved. Based on a sample of 152 professional auditors in Qatar, this paper conducted an experimental study to address the chosen negotiation strategy the auditor adopts in audit disputes with client management. Based on the dual concerns model, the negotiation strategies examined are: 1) competing; 2) accommodating; 3) collaborating; 4) compromising; 5) avoiding. The results showed that there is no single, rigid approach of dealing with audit conflicts. Nonetheless, from the results, it may be implied that they will use some strategies more readily than others, and therefore tend to rely upon those strategies more heavily.

Suggested Citation

  • Emad Awadallah, 2018. "Auditor-client negotiations: applying the dual concerns model in an emerging economy," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 10(3), pages 250-272.
    • Handle: RePEc:ids:injmfa:v:10:y:2018:i:3:p:250-272
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=93497
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:injmfa:v:10:y:2018:i:3:p:250-272. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=252 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.