Experimental Evidence on Auditors’ Negotiation Behaviour

Abhijit Das

Research output: ThesisDoctoral Thesis

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This thesis experimentally examines the impact of auditors' performance-based profit-sharing schemes and client pressure on their mindset in the pre-negotiation phase; and the impact of performance-based profit-sharing schemes and client flexibility on their decision-making behaviour in a computer-assisted simulated negotiation phase on the magnitude of recording a proposed audit adjustment. This thesis also explores the influence of the auditors' personality trait of social value orientation in the computer-assisted simulated negotiation phase. Relying on the theory of motivated reasoning, the results show that auditors provide concessions by either partially or fully waiving the audit adjustment in the client's financial statements.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • The University of Western Australia
  • Chong, Vincent, Supervisor
  • Masschelein, Stijn, Supervisor
  • Wang, Isabel, Supervisor
  • Woodliff, David, Supervisor
Thesis sponsors
Award date10 Nov 2021
Publication statusUnpublished - 2021


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