Understanding Auditor Negotiations Through the Lens of Social Identity: The Effects of Gender and Firm Identification

48 Pages Posted: 16 Jan 2009

Date Written: January 15, 2009

Abstract

This paper extends current auditor negotiation research by considering the effects of two dimensions of auditors' identity that are relevant to auditors' negotiation - gender and audit firm identification. The theoretical model proposes that auditor-client negotiation context has features that trigger the salience of auditors' gender and firm identity. Once salient, these two dimensions of auditors' identity shape auditors' motivational orientation towards negotiations, which, in turn, affects the auditors' negotiation behavior.

The study finds that auditors approach audit adjustment and note disclosure decisions with different motivational orientations. In particular, the degree of firm identification differentiates women's and men's proposed audit adjustment and the level of experience effects auditors' note disclosure decisions. However, the direction of the interaction and the relationship between experience and note disclosure were unexpected. Therefore, further research is needed to explore why these findings are in contradiction of findings in past general negotiation and auditor negotiation research.

Keywords: auditors, negotiations, gender, firm identification

Suggested Citation

Jones, Joanne C., Understanding Auditor Negotiations Through the Lens of Social Identity: The Effects of Gender and Firm Identification (January 15, 2009). CAAA Annual Conference 2009 Paper, Available at SSRN: https://ssrn.com/abstract=1328657 or http://dx.doi.org/10.2139/ssrn.1328657

Joanne C. Jones (Contact Author)

York University ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

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