The relative effectiveness of persuasion tactics in auditor–client negotiations

American Institute of Certified Public Accountants (AICPA), 2007 Bame-Aldred, 2007, A comparison of auditor and client initial negotiation positions and tactics, Accounting, Organizations, and Society, 32, 497, 10.1016/j.aos.2006.07.001 Baron, 1990, Environmentally induced positive affect: Its impact on self-efficacy, task performance, negotiation, and conflict, Journal of Applied Social Psychology, 20, 368, 10.1111/j.1559-1816.1990.tb00417.x Baumeister, 1998, Self-regulation as a key to success in life, 117 Bazerman, 1994, The inconsistent role of comparison others and procedural justice in reactions to hypothetical job descriptions: Implications for job acceptance decisions, Organizational Behavior and Human Decision Processes, 60, 326, 10.1006/obhd.1994.1088 Beattie, 2001 Beattie, 2004, A grounded theory model of auditor–client negotiations, International Journal of Auditing, 8, 1, 10.1111/j.1099-1123.2004.00225.x Bedard, 2008, Risk monitoring and control in audit firms: A research synthesis, Auditing: A Journal of Practice & Theory, 27, 187, 10.2308/aud.2008.27.1.187 Birnbaum, 1979, Source credibility in social judgment: Bias, expertise, and the judge’s point of review, Journal of Personality and Social Psychology, 37, 48, 10.1037/0022-3514.37.1.48 Burchell, 1980, The roles of accounting in organizations and society, Accounting, Organizations, and Society, 5, 5, 10.1016/0361-3682(80)90017-3 Carnevale, 1986, The influence of positive affect and visual access on the discovery of integrative solutions in bilaterial negotiation, Organizational Behavior and Human Decision Processes, 37, 1, 10.1016/0749-5978(86)90041-5 Chow, 1982, Qualified audit opinions and auditor switching, The Accounting Review, 57, 326 Chung, 2008, The effect of moods on auditors’ inventory valuation decisions, Auditing: A Journal of Practice & Theory, 27, 137, 10.2308/aud.2008.27.2.137 Cialdini, 1993 Danos, 1989, Specialized knowledge and its communication in auditing, Contemporary Accounting Research, 6, 91, 10.1111/j.1911-3846.1989.tb00746.x Deutsch, 1960, The effect of threat upon interpersonal bargaining, Journal of Abnormal and Social Psychology, 61, 181, 10.1037/h0042589 Eagly, 1978, Causal inferences about communicators and their effect on opinion change, Journal of Personality and Social Psychology, 36, 424, 10.1037/0022-3514.36.4.424 Ekman, 1993, Facial expression and emotion, American Psychologist, 48, 384, 10.1037/0003-066X.48.4.384 Festinger, 1954, A theory of social comparison processes, Human Relations, 7, 117, 10.1177/001872675400700202 Forgas, 1998, On feeling good and getting your way: Mood effects on negotiator cognition and bargaining strategies, Journal of Personality and Social Psychology, 74, 565, 10.1037/0022-3514.74.3.565 French, 2001, The bases of social power, 61 Gelfand, 1999, Culture and negotiator cognition: Judgment accuracy and negotiation processes in individualistic and collectivistic cultures, Organizational Behavior and Human Decision Processes, 79, 248, 10.1006/obhd.1999.2845 Gibbins, 2005, Negotiations over accounting issues: The congruency of audit partner and chief financial officer recalls, Auditing: A Journal of Practice & Theory, 24, 171, 10.2308/aud.2005.24.s-1.171 Gibbins, 2007, The chief financial officer’s perspective on auditor–client negotiations, Contemporary Accounting Research, 24, 387, 10.1506/9208-G324-1R15-4U3H Gibbins, 2010, The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship, Accounting, Organizations, and Society, 35, 579, 10.1016/j.aos.2010.01.001 Gibbins, 2001, Evidence about auditor–client management negotiation concerning client’s financial reporting, Journal of Accounting Research, 39, 535, 10.1111/1475-679X.00027 Hatfield, 2008, Client characteristics and the negotiation tactics of auditors: Implications for financial reporting, Journal of Accounting Research, 46, 1183 Henri, 2006, Organizational culture and performance measurement systems, Accounting, Organizations, and Society, 31, 77, 10.1016/j.aos.2004.10.003 Hollingshead, 1990, Positive affect and decision frame in integrative bargaining: A reversal of the frame effect, Academy of Management Proceedings, 385, 10.5465/AMBPP.1990.4980390 International Federation of Accountants (IFAC), 2009 Isen, 1987, Positive affect facilitates creative problem solving, Journal of Personality and Social Psychology, 52, 1122, 10.1037/0022-3514.52.6.1122 Kadous, 2001, Improving jurors’ evaluations of auditors in negligence cases, Contemporary Accounting Research, 18, 425, 10.1506/GM8A-HNPH-LL3L-98FY Kallgren, 2000, A focus theory of normative conduct: When norms do and do not affect behavior, Personality and Social Psychology Bulletin, 26, 1002, 10.1177/01461672002610009 Kida, 2001, The influence of affect on manager’s capital budgeting decisions, Contemporary Accounting Research, 18, 477, 10.1506/CPKU-R1DW-VW7M-U158 Kopelman, 2006, The three faces of Eve: Strategic displays of positive, negative, and neutral emotions in negotiations, Organizational Behavior and Human Decision Processes, 99, 81, 10.1016/j.obhdp.2005.08.003 Levy, 1993, Contagion: A theoretical and empirical review and reconceptualization, Genetic, Social, and General Psychology Monographs, 119, 235 Libby, 2002, Experimental research in financial accounting, Accounting, Organizations, and Society, 27, 755, 10.1016/S0361-3682(01)00011-3 Loudder, 1992, The information content of audit qualifications, Auditing: A Journal of Practice & Theory, 11, 69 Macintosh, 2010 Malhotra, 2008, Psychological influence in negotiation: An introduction long overdue, Journal of Management, 34, 509, 10.1177/0149206308316060 McCracken, 2008, Auditor–client management relationships and roles in negotiating financial reporting, Accounting, Organizations, and Society, 33, 362, 10.1016/j.aos.2007.09.002 Moreno, 2002, The impact of affective reactions on risky decision making in accounting contexts, Journal of Accounting Research, 40, 1331, 10.1111/1475-679X.t01-1-00056 Moriarity, 1979, Communicating financial information through multi-dimensional graphics, Journal of Accounting Research, 17, 205, 10.2307/2490314 Ng, 2003, Effects of authoritative guidance availability and audit committee effectiveness on auditors’ judgments in an auditor–client negotiation context, The Accounting Review, 78, 801, 10.2308/accr.2003.78.3.801 Peecher, 2001, Theory and experimentation in studies of audit judgments and decisions: Avoiding common research traps, International Journal of Auditing, 5, 193, 10.1111/1099-1123.00335 Pietroni, 2009, When happiness pays in negotiation: The interpersonal effects of ‘exit option’ directed emotions, Mind & Society, 8, 77, 10.1007/s11299-008-0047-9 Pruitt, 1993 Pruitt, 2004 Sagarin, 2002, Dispelling the illusion of invulnerability: The motivations and mechanisms of resistance to persuasion, Journal of Personality and Social Psychology, 83, 526, 10.1037/0022-3514.83.3.526 Salterio, 1997, The persuasiveness of audit evidence: The case of accounting policy decisions, Accounting, Organizations, and Society, 22, 573, 10.1016/S0361-3682(97)00002-0 Sanchez, 2007, The effect of auditors’ use of a reciprocity-based strategy on auditor–client negotiations, The Accounting Review, 82, 241, 10.2308/accr.2007.82.1.241 Securities and Exchange Commission (SEC), 2011 Sedor, 2002, An explanation for unintentional optimism in analysts’ earnings forecasts, The Accounting Review, 77, 731, 10.2308/accr.2002.77.4.731 Sinaceur, 2005, Not all threats are created equal: How implicitness and timing affect the effectiveness of threats in negotiation, Group Decision and Negotiation, 14, 63, 10.1007/s10726-005-3876-5 Smith, 2002, Cartoon graphics in the communication of accounting information for management decision making, Journal of Applied Management Accounting Research, 1, 33 Sutton, 1991, Maintaining norms about expressed emotions: The case of bill collectors, Administrative Science Quarterly, 36, 245, 10.2307/2393355 Tan, 2010, Effects of the timing of auditors’ income-reducing adjustment concessions on financial officers’ negotiation judgments, Contemporary Accounting Research, 27, 1207, 10.1111/j.1911-3846.2010.01020.x Tedeschi, 1977, Measures of last resort, coercion and aggression in bargaining, 213 Thompson, 1967 Tottenham, 2009, The NimStim set of facial expressions: Judgments from untrained research participants, Psychiatry Research, 168, 242, 10.1016/j.psychres.2008.05.006 Trotman, 2005, Auditor negotiations: An examination of the efficacy of intervention methods, The Accounting Review, 80, 349, 10.2308/accr.2005.80.1.349 Van Kleef, 2004, The interpersonal effect of anger and happiness in negotiations, Journal of Personality and Social Psychology, 86, 57, 10.1037/0022-3514.86.1.57 Vandenbosch, 1999, An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness, Accounting, Organizations, and Society, 24, 77, 10.1016/S0361-3682(97)00064-0