This study’s primary objectives are to establish the dimensions, strategies, and tactics used by auditors in the negotiation of sensitive disclosure issues with clients. These issues are typically addressed at the end of the audit and are the primary concern of the audit partner and senior manager. This study uses the tactics established in the negotiation research to test if auditors use the same groups of tactics, and whether these tactics are related by some underlying dimensions, and their relevant strategies.
Year Manuscript Completed
Economics, Commerce - Business (0505)
Confidential communications Australia Auditing; Disclosure of information Australia Auditing
Primary Language of Manuscript