New evidence on drivers influencing negotiation between financial auditors and their clients concerning resolution on the audit opinion. The case of an emerging economy

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dc.contributor.authorBurca, Valentin
dc.contributor.authorBalan, Anca
dc.contributor.authorBunget, Ovidiu-Constantin
dc.contributor.authorDumitrescu, Alin-Constantin
dc.contributor.authorLungu, Cristian
dc.date.accessioned2025-07-02T10:44:58Z
dc.date.available2025-07-02T10:44:58Z
dc.date.issued2025
dc.description.abstract-translatedControversies concerning the main drivers of the auditor-client relationship have been discussed over time, although interest in this topic appears to have slightly declined, with recent studies mainly addressing auditors’ competencies, independence, audit fees and quality of audit services. However, the current business environment shows significant concerns on the high level of economic uncertainty, and complexity of business models, even though auditors have shown interest in adopting emerging technologies. Within this VUCA-BANI framework, auditors are pushed to reconsider the implications of those transformations into their own capabilities, in order to provide adequate solutions to their customers. Instead, the auditor-client relationship does not relate only to discussion on the area of enhancing clients’ or auditors’ dynamic capabilities to become more resilient, and to ensure competitive audit fees, but also to a continuous communication process that influences the outcome of each assurance engagement, many times depending on a negotiation process aimed to limit auditors’ liability and increase clients’ satisfaction. The purpose of this study is to investigate the main drivers influencing financial auditors’ choice for different negotiation strategies used during reconciliation meetings with clients. The research is based on a survey disseminated through active financial auditors from Romania. Following a robust theoretical framework, including the client-auditor negotiation dynamic theory, the research design consists of multivariate data analysis. This paper adds insights into the literature, on a topic that is mainly discussed in research settings consisting of highly developed economies, neglecting the specifics of emerging economies. The study aims to provide insights on drivers of auditors’ choice for negotiation strategies and related tactics in the stage of meetings of reconciliation with clients. Research results indicate that the auditors’…en
dc.format24 s.cs
dc.identifier.doidoi.org/10.15240/tul/001/2025-2-009
dc.identifier.issn2336-5604 (Online)
dc.identifier.issn1212-3609 (Print)
dc.identifier.urihttp://hdl.handle.net/11025/62085
dc.language.isoenen
dc.publisherTechnická univerzita v Libercics
dc.rightsCC BY-NC 4.0en
dc.rights.accessopenAccessen
dc.subjectvztah auditor-klientcs
dc.subjectvyjednávací sílacs
dc.subjectdistributivní vyjednávací strategiecs
dc.subjectintegrativní vyjednávací strategiecs
dc.subjectfungování podnikucs
dc.subject.translatedauditor-client relationshipen
dc.subject.translatedpower of negotiationen
dc.subject.translateddistributive negotiation strategiesen
dc.subject.translatedintegrative negotiation strategiesen
dc.subject.translatedgoing concernen
dc.titleNew evidence on drivers influencing negotiation between financial auditors and their clients concerning resolution on the audit opinion. The case of an emerging economyen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen
local.files.count1*
local.files.size994726*
local.has.filesyes*

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