Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Kazemi Oloum Mahdi; REZAZADEH JAVAD; Kordestani Gholaam Reza

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2020 | Volume:4 | Issue:8 Page(s): 163-215

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

461

Download:

Cites:

Information Journal Paper

Title

Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client

Author(s)

Kazemi Oloum Mahdi | REZAZADEH JAVAD | Kordestani Gholaam Reza | Issue Writer Certificate

Keywords

AuditorQ1

ClientQ1

ConcessionQ1

NegotiationQ1

StrategyQ1

Abstract

In recent years, two opposition theories, reciprocity theory and the level-of-aspiration theory (LOA) have been developed in the Negotiation process, which considers the Negotiation parties to be influenced by the complex nature of human behavior. The role of talks between Auditors and Clients is crucial in improving financial statements quality and resolving disputes. Accordingly, they negotiate conflicts management, and adopt different strategies in order to resolve conflicts and reach an agreement. One of these important strategies is the Concession Strategy, which influences the various factors on its adoption by the Auditor. Accordingly, the purpose of this study is to identification and ranking the factors influencing the adoption of the Concession Strategy by the Auditor in Negotiations with the Client. For this purpose, in the first step, 11 factors (4 dimensions) were investigated by studying the theoretical and experimental litrature of the research. Using the delphi methodology and during the year 2018, the 21 experts (CPA) were screened and validated by effective factors. In addition, three other factors were determined by experts suggestion. In the second step, 14 sieve and confirmation factors in the previous step were ranked by using paired t-test and fuzzy hierarchical analysis method. The findings of the study showed that the behavioral characteristics (experience and techniques of Negotiation, previous Negotiations and past relationships with the Client, the style of communication, method and Negotiation, flexibility and pressure of the Client and time behavior), corporate governance (audit committee and audit fees), rules and regulations and professional conduct (audit opinion, independence of Auditors, power and bargaining, competition in the audit and compulsory audit market of Auditors) and Auditors' gender are influenced by the Auditor's adoption of the rating Strategy. Research findings are in line with The level-of-Aspiration Theory (LOA).

Cites

No record.

References

No record.

Cite

APA: Copy

Kazemi Oloum, Mahdi, REZAZADEH, JAVAD, & Kordestani, Gholaam Reza. (2020). Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(8 ), 163-215. SID. https://sid.ir/paper/360089/en

Vancouver: Copy

Kazemi Oloum Mahdi, REZAZADEH JAVAD, Kordestani Gholaam Reza. Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2020;4(8 ):163-215. Available from: https://sid.ir/paper/360089/en

IEEE: Copy

Mahdi Kazemi Oloum, JAVAD REZAZADEH, and Gholaam Reza Kordestani, “Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 8 , pp. 163–215, 2020, [Online]. Available: https://sid.ir/paper/360089/en

Related Journal Papers