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Auditor Orientation, Strategies, And Tactics In Audit Negotiations, Janice Hollindale, Pamela Kent, Ray Mcnamara
Auditor Orientation, Strategies, And Tactics In Audit Negotiations, Janice Hollindale, Pamela Kent, Ray Mcnamara
Ray McNamara
This paper establishes the tactics that auditors use in negotiations with their client-management. It analyses those tactics to determine whether they are related by some underlying dimensions and their relevant strategies. Auditors performed a sorting task on 38 audit-specific tactics and assembled the tactics into groups of similar tactics. We used the auditors’ own cognisant representations of those tactics to determine their underlying structure. Multidimensional scaling found that there are four dimensions to the tactics that auditors use. During negotiations with their clients, auditors employ tactics representing core dimensions which can be interpreted as “Concern for Self”, “Concern for Client”, …
Auditor Orientation, Strategies, And Tactics In Audit Negotiations, Janice Hollindale, Pamela Kent, Ray Mcnamara
Auditor Orientation, Strategies, And Tactics In Audit Negotiations, Janice Hollindale, Pamela Kent, Ray Mcnamara
Pamela Kent
This paper establishes the tactics that auditors use in negotiations with their client-management. It analyses those tactics to determine whether they are related by some underlying dimensions and their relevant strategies. Auditors performed a sorting task on 38 audit-specific tactics and assembled the tactics into groups of similar tactics. We used the auditors’ own cognisant representations of those tactics to determine their underlying structure. Multidimensional scaling found that there are four dimensions to the tactics that auditors use. During negotiations with their clients, auditors employ tactics representing core dimensions which can be interpreted as “Concern for Self”, “Concern for Client”, …