Effects of auditors' concession timing on financial officers' negotiation judgements.

• Main Authors: Tan, Hun Tong., Trotman, Ken.
• Other Authors: Nanyang Business School
• Format: Research Report
• Language: English
• Published: 2008
• Subjects: DRNTU::Business::Auditing
• Online Access: http://hdl.handle.net/10356/14556
• Institution: Nanyang Technological University

In this paper, we develop and test a conceptual model that posits how the timing of concessions made by an auditor to a client influences negotiation judgments. We conduct an experiment to investigate how financial officers’ negotiation-related judgments are influenced by negotiation strategies e...