Auditor-Client Negotiation Strategies, Factors And Outcomes

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dc.contributor.authorJuhaida Bt Abd Ghani
dc.date.accessioned2019-10-13T06:48:03Z
dc.date.available2019-10-13T06:48:03Z
dc.date.issued2014-09
dc.description.abstractNegotiation between the auditor and client is fundamental to the audit process (Salleh & Stewart, 2012; Gibbins, McCracken & Salterio, 2007). The auditor is responsible for solving the contentious accounting issues during the audit process by obtaining audit evidences and justifications from the client management. Therefore, the quality of financial reporting is depending on the proper resolution of contentious accounting issues through negotiations. When auditors and management discussing major issues that affect financial statement disclosures and the audit report, the auditor’s ability to resist management pressure is very important because it may impair the auditors independence judgement (Kleinman & Palmon, 2003; Goodwin, 2002). Consequently, it is important to understand negotiation strategy preferred by auditors when they negotiate with their clients. Despite the importance of negotiation skills among auditors, the knowledge of the preferred strategy, factors and outcomes of negotiation has been limited. This has motivated the study (i) to examine the negotiation strategies used by auditors in resolving disputes over accounting issues with the client management; (ii) to determine the factor that influences the utilization of the negotiation strategies by auditors; (iii) to determine the outcome of the negotiations through the usage of negotiation strategies.en_US
dc.identifier.urihttps://umt-ir.umt.edu.my/xmlui/handle/123456789/13444
dc.language.isoenen_US
dc.publisherUniversiti Malaysia Terengganuen_US
dc.subjectJuhaida Bt Abd Ghanien_US
dc.subjectHF 5670 .J6 2014en_US
dc.titleAuditor-Client Negotiation Strategies, Factors And Outcomesen_US
dc.typeThesisen_US
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