Improving Auditor Negotiations

改善审计师谈判

• 批准号: DP0453063
• 负责人: Prof Ken Trotman
• 金额: $ 8.36万
• 依托单位: The University of New South Wales
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2004
• 资助国家: 澳大利亚
• 起止时间: 2004-02-01 至 2007-06-30
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP0453063
• 关键词: Improving; Auditor; Negotiations

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.

鉴于许多会计判断的不确定性，人们普遍认为，审计师/客户的谈判在审计环境中无处不在。该项目对两种旨在改善谈判进程结果的干预措施进行了实证测试。其目的是了解这些干预措施何时有效，以及是什么原因导致改善。鉴于商业全球化程度的提高，该研究进一步考察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进程。