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 Title
Journal of Forensic Accounting
Journal ISSN
1524-5586
Volume
4
First Page
233
Last Page
248