Auditor tactics in negotiations: a research note

Hollindale, Janice, Kent, Pamela, and McNamara, Ray (2011) Auditor tactics in negotiations: a research note. International Journal of Auditing, 15 (3). pp. 288-300.

[img] PDF (Published Version) - Published Version
Restricted to Repository staff only

View at Publisher Website:


This study provides a broad set of tactics identified and used by mediation experts widely cited in the psychology literature. Seven auditing partners are p rovided with this broad list of tactics and asked to apply these tactics to two examples of an audit judgment setting. Another group of auditors consisting of 11 partners and 11 managers identify the degree of importance they plan to place on these 38 adapted tactics in the same audit judgment setting. Factor analysis is used to group the tactics into dimensions an d it is found that there are four underlying factors. These are contending (forcing/asserting), compromising, problem solving and accommodating. The 22 auditors also manually sort the tactics into groups of homogeneous tactics, and cluster analysis indicates four factors of appealing to authority, forcing/asserting, context setting and facilitating. These groupings from the factor analysis and auditors' sorting are broadly consistent with previous research. Little difference is observed between partners and managers' assessment of the importance of the tactics, while auditors with formal negotiation training place less emphasis on compromising tactics than those without training.

Item ID: 36070
Item Type: Article (Research - C1)
ISSN: 1099-1123
Keywords: audit negotiation, psychological characteristics, external audit
Date Deposited: 20 Nov 2014 03:39
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability @ 100%
SEO Codes: 90 COMMERCIAL SERVICES AND TOURISM > 9001 Financial Services > 900101 Finance Services @ 100%
Downloads: Total: 10
More Statistics

Actions (Repository Staff Only)

Item Control Page Item Control Page