•雄起，兰大土鳖在国际会计顶级杂志—Contemporary Accounting Research 发文

Effect of Concession-Timing Strategies in Auditor–Client Negotiations: ItMatters Who Is Using Them*

YAN SUN,Lanzhou University

HUN-TONG TAN,NanyangTechnological University

JIXUN ZHANG,Nankai University

Abstract：Inthis study, we examine how norms about the use of negotiation strategies by different parties in an auditor–client negotiation influence the relative efficacies of these negotiation strategies. We conduct an experiment with experienced auditors/financial managers as participants, who enter into anegotiation on an income-decreasing audit adjustment with a hypothetical client/auditor who uses a strategy where the same concessions are given eitherat the start, gradually, or at the end of the negotiation. We find that the concession-end strategy is more effective than the concession-start strategy whenused by auditors; however, the reverse is true when these same strategies areused by financial managers. The concession-gradual strategy leads to superior outcomes when used by either auditors or clients. We also provide evidence that auditors’ and financial managers’ perceptions of the norms relating to the useof these strategies correspond to what we propose in our theory.

http://onlinelibrary.wiley.com/doi/10.1111/1911-3846.12139/epdf

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注：

孙岩，女，管理学博士。2009年毕业于南开大学商学院，师从张继勋老师。现任兰州大学管理学院会计系主任，副教授，硕士生导师。

（资料出处：http://ms.lzu.edu.cn/jiaoshiInfo/info-6414.shtml）

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