Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation

Ovidiu Constantin Bunget (), Adriana Tiron-Tudor () and Anca Diana Sumanaru ()
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Ovidiu Constantin Bunget: West University of Timisoara, Romania
Adriana Tiron-Tudor: Babes-Bolyai University, Cluj-Napoca, Romania
Anca Diana Sumanaru: West University of Timisoara, Romania
Authors registered in the RePEc Author Service: Adriana Tiron Tudor

The Audit Financiar journal, 2019, vol. 17, issue 154, 247

Abstract: This paper aims to examine how the relationship between the auditor and the auditee influences the negotiation strategies and also the study of the link between variables related to the relationship between the auditor and the auditee in the negotiation process during the audit engagement. Based on the literature and the working tool (questionnaire), it was possible to demonstrate that the auditor-auditee relationship is a key factor in establishing negotiation strategies between auditors and clients. The bivariate analysis performed in the paper consolidate the research of the specialized literature and confirm the existence of a link between the auditor-auditee relationship/familiarity in the implementation of all the negotiation strategies during the audit mission.

Keywords: auditor-auditee negotiation; auditor-auditee relationship; familiarity; audit mission; mutual interest (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:aud:audfin:v:17:y:2019:i:154:p:247

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