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论文编号：	1283
作者编号：	1120060682
上传时间：	2009/6/15 14:59:52
中文题目：	客户让步策略与审计人员谈判判断
英文题目：	Research of the client''s conc
指导老师：	张继勋
中文关键字：	审计谈判 让步策略 谈判判断
英文关键字：	Auditing negotiation; Concessi
中文摘要：	经审计的财务报表可以被看作是审计人员与客户谈判的产物，审计谈判对审计后的财务报表质量、审计人员和客户的利益以及资本市场的健康发展都具有重要影响。审计人员和客户的让步是审计谈判过程的一个普遍特征，并且客户使用的让步策略也很可能影响审计人员的谈判判断，进而影响审计质量。本文以互惠理论为基础，采用实验的研究方法，以注册会计师为被试，检验了客户在审计谈判过程中使用的不同谈判让步策略对审计人员的直接谈判判断和审计人员感知的客户谈判判断的影响。 本文共分为八章。第一章为绪论；第二章为文献回顾，分别回顾了心理学以及审计领域中的谈判研究，并对审计谈判策略的相关研究进行了评述；第三章对审计谈判与审计质量之间的关系进行了分析；第四章以互惠理论为理论基础，分析了客户让步策略对审计人员直接谈判判断和感知的客户谈判判断的影响，并提出了本文的研究假设；第五章对本文研究的实验设计做出了介绍；第六章通过对实验结果的分析，检验了客户让步策略对审计人员两个层次谈判判断的影响；第七章使用假设检验之外的变量信息，对审计人员各轮谈判报价和谈判策略进行了进一步的分析，并构建了客户让步策略与审计人员谈判判断的中介模型；第八章是本文的结论，总结了全文的研究结论、局限性和未来的研究方向。 本文得到的主要结论包括： 1．理论分析表明，审计谈判过程中审计人员的行为会受到互惠心理的影响。根据互惠理论，在审计谈判过程中，当客户做出让步或始终坚持初始谈判立场时，审计人员受到积极互惠或消极互惠心理的影响，也会回报相应的行为即做出让步或坚持自身立场。 2．实验结果表明，客户让步策略对审计人员的谈判让步次数具有明显影响。客户使用逐步让步策略时，审计人员的谈判让步次数显著多于客户使用初始让步策略和最终让步策略时的情况；客户使用初始让步策略时，审计人员的谈判让步次数显著多于客户使用最终让步策略时的情况。 3．实验结果表明，客户让步策略对审计人员最终决定的审计调整金额具有明显影响。客户使用逐步让步策略时，审计人员最终决定的审计调整金额显著低于客户使用初始让步策略和最终让步策略时的情况；客户使用初始让步策略时，审计人员最终决定的审计调整金额显著低于客户使用最终让步策略时的情况。 4．实验结果表明，客户让步策略对审计人员对客户的满意度具有明显影响。客户使用逐步让步策略时，审计人员对客户的满意度显著高于客户使用初始让步策略和最终让步策略时的情况；客户使用初始让步策略时，审计人员对客户的满意度显著高于客户使用最终让步策略时的情况。 5．实验结果表明，客户使用逐步让步策略时，审计人员感知的客户对最终调整金额的满意度显著高于客户使用初始让步策略和最终让步策略时的情况；客户使用初始让步策略时与使用最终让步策略时，审计人员感知的客户对最终调整金额的满意度并不存在明显差异。 6．实验结果表明，客户让步策略对审计人员感知的客户续聘意愿具有明显影响。客户使用逐步让步策略时，审计人员感知的客户续聘意愿显著高于客户使用初始让步策略和最终让步策略时的情况；客户使用初始让步策略时，审计人员感知的客户续聘意愿显著高于客户使用最终让步策略时的情况。 7．实验结果表明，审计人员的谈判让步次数和审计人员最终决定的审计调整金额均具有中介效应。其中，审计人员的谈判让步次数部分中介了客户让步策略对审计人员最终决定的审计调整金额的影响，而审计人员最终决定的审计调整金额则完全中介了审计人员的谈判让步次数对审计人员对客户满意度的影响。 8．实验结果表明，审计人员最终决定的审计调整金额和审计人员感知的客户对最终调整金额的满意度均具有中介效应。其中，审计人员最终决定的审计调整金额完全中介了客户让步策略对审计人员感知的客户对最终调整金额的满意度的影响，而审计人员感知的客户对最终调整金额的满意度则部分中介了审计人员最终决定的审计调整金额对审计人员感知的客户续聘意愿的影响。
英文摘要：	The audited financial statements of a client could be considered a product of negotiation process between the auditor and client’s management. The impact of auditing negotiation on the quality of audited financial statements, the auditor’s and client’s benefits and sound development of the capital market is impotent. A general feature of auditing negotiation process is the concession of auditor and client, therefore the client’s concession strategy may be potentially influence the auditor’s negotiation judgments, furthermore the audit quality. This study is based on the theory of reciprocity, with the CPA as subjects, experimentally examine the effects of three types of concession strategies that are used by client on the auditor’s immediate negotiation judgments and perceptive negotiation judgments of the client. The dissertation is divided into eight chapters. Chapter 1 is an overall introduction; Chapter 2 is literature review of the negotiation research in psychology and auditing, and the comments on studies of auditing negotiation strategy; Chapter 3 is an analysis of the relationship between auditing negotiation and audit quality; Chapter 4 analyses theoretically the effect of client negotiation strategies on the auditor’s immediate negotiation judgments and perceptive negotiation judgment of client, and develops research hypotheses; Chapter 5 describes the designs of experiment; Chapter 6 discusses the experimental results, tests the research hypotheses; Chapter 7 analyses the auditor’s offers and strategies in auditing negotiation, using the other data that also gathered from experiment, and then constructs the mediation model; Chapter 8 concludes the dissertation by stating its research conclusions, discussing its limitations, and highlighting several issues for future research. The major conclusions of the dissertation are as follows: 1．The theoretic analysis argues that the reciprocity principle could have psychological impact on auditor and thus influence their behavior. According to the reciprocity principle, while the client concession or contending in the auditing negotiation process, the auditor who was influenced by positive or negative reciprocity should reciprocate the concession or contending. 2．The experimental results indicate that the client’s concession strategies have a significant effect on the auditor’s concession frequency in the negotiation process. The auditor’s concession frequency is highest when the client offer gradual concession, and lowest when the client offer delayed concession, and be placed in the middle when the client offer early concession. 3．The experimental results indicate that the client’s concession strategies have a significant effect on the auditor’s final offer at the end of negotiation. The auditor’s final offer is lowest when the client offer gradual concession, and highest when the client offer delayed concession, and be placed in the middle when the client offer early concession. 4．The experimental results indicate that the client’s concession strategies have a significant effect on the auditor’s satisfaction with the client when the negotiation finished. The auditor’s satisfaction with the client is highest when the client offer gradual concession, and lowest when the client offer delayed concession, and be placed in the middle when the client offer early concession. 5．The experimental results indicate that, when the client offer gradual concession, the client’s satisfaction with the auditor’s final offer that is percepted by the auditor is significant higher than the client offer early and delayed concession, but the client’s satisfaction with the auditor’s final offer that is percepted by the auditor have no significant difference between the client offer early and delayed concession. 6．The experimental results indicate that the client’s concession strategies have a significant effect on the auditor’s perception of the client’s intention to continue a relationship with auditor. The auditor’s perception of the client’s intention to continue a relationship with auditor is highest when the client offer gradual concession, and lowest when the client offer delayed concession, and be placed in the middle when the client offer early concession. 7．The experimental results indicate that the auditor’s concession frequency and final offer are all have the mediating effect. The auditor’s concession frequency partially mediate the effect of client’s concession strategies on the auditor’s final offer, and the auditor’s final offer fully mediate the effect of the auditor’s concession frequency on the auditor’s satisfaction with the client. 8．The experimental results indicate that the auditor’s final offer and perception of the client’s satisfaction with the auditor’s final offer are all have the mediating effect. The auditor’s final offer fully mediate the effect of the client’s concession strategies on the auditor’s perception of the client’s satisfaction with the auditor’s final offer, and the auditor’s perception of the client’s satisfaction with the auditor’s final offer partially mediate the effect of the auditor’s final offer on the auditor’s perception of the client’s intention to continue a relationship with auditor.
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