Effect of concession-timing strategies in auditor-client negotiations: it matters who is using them

• Main Authors: Sun, Yan, Tan, Hun-Tong, Zhang, Jixun
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2015
• Subjects: DRNTU::Business::Accounting
• Online Access: https://hdl.handle.net/10356/105203; http://hdl.handle.net/10220/25978
• Institution: Nanyang Technological University

In this study, we examine how norms about the use of negotiation strategies by different parties in an auditor–client negotiation influence the relative efficacies of these negotiation strategies. We conduct an experiment with experienced auditors/financial managers as participants, who enter into a...