Improving Auditor Negotiations

鉴于许多会计判断的不确定性，审计师/客户谈判在审计环境中普遍存在。本项目对旨在改善谈判进程结果的两项干预措施进行了实证检验。其目的是了解这些干预措施何时有效以及导致改善的原因。鉴于商业日益全球化，该研究进一步探讨了文化因素如何影响跨文化谈判和文化内谈判的谈判结果和过程。

Given the uncertainty in many accounting judgments it is widely recognised that auditor/client negotiations are pervasive in the auditing environment. This project empirically tests two interventions aimed at improving the outcomes of the negotiation process. The aim is to develop an understanding of when these interventions are effective and what causes the improvements. Given the increased globalisation of business, the study further examines how cultural factors impact negotiation outcomes and processes in both intercultural negotiations and intracultural negotiations.