Department

School of Accountancy

Document Type

Article

Publication Date

2003

Abstract

According to prior auditing research, negotiation plans an important role in audit outcomes. General purpose negotiating literature suggests that bargaining styles are an important factor in business negotiations and that bargaining style mismatches between negotiating counter-parties can influence negotiation results. To date, the role of auditors' bargaining-style tendencies in audit negotiations has gone unnoticed in the auditing literature. A study examines the bargaining styles of accountants and managers as measured by the Thomas-Kilmann Conflict Mode Instrument. The results suggest that accountants are predisposed to avoid conflict or accommodate whereas managers are predisposed to collaborate or compete. Recognizing this potential mismatch of bargaining styles should help the auditor to develop more effective negotiation strategies.

Journal

Journal of Forensic Accounting

Journal ISSN

1524-5586

Volume

4

First Page

233

Last Page

248

Included in

Accounting Commons

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