Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Negotiation and auditing self-efficacy's effect on auditor objectivity: negotiation strategy functioning as a mediator
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2015 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Sustainable development
The essay/thesis is partially on sustainable development according to the University's criteria
Abstract [en]

Aim: Auditor objectivity in the auditing process is an important part of the IASB and FASB framework as well as in the SOX act. It is unclear whether auditor’s self-efficacy through selection of negotiation strategy affect the auditor’s objectivity. The purpose of the study is to improve the understanding of what impacts auditor objectivity and as a result show new strategies on how to increase it.

Method: Deductive approach with a literature review as secondary data and a web-based questionnaire carried out among 3,264 Swedish auditors as primary data. Analysis was done with partial least squares structural equation modeling (PLS-SEM) and reported in the SmartPLS and SPSS software.

Result & Conclusions: Prior negative negotiation experiences have a detrimental effect on both distributive and integrative negotiation self-efficacy. Distributive negotiation self-efficacy and auditing self-efficacy increase objectivity mainly through the mediation of contending strategy. No relationship between integrative negotiation self-efficacy and negotiation strategy or auditor objectivity was found, possibly due to weak theoretical constructs. No causal claims are posed on these relations. Bandura’s four main sources of influence on self-efficacy can be considered as guides on how to shield the auditor from the detrimental effect of failures and build up self-efficacy to perform better in negotiation.

Suggestions for future research: Develop stronger constructs for PNE, ISE and expanding-the-agenda-of-issues strategy. Using multiple imputation instead of mean replacement for missing data is highly recommended. Gather at least 400 responses in order to gain stronger statistical power. Introduce a prior auditing experiences construct for ASE to raise awareness of potential differences in how prior experiences affect DSE, ISE and ASE.

Contribution of the thesis: This paper uniquely contributes to the literature on factors influencing auditor objectivity. Its main use to auditors, accounting legislators, researchers etc. at the moment is to add to the discussion about objectivity.

Place, publisher, year, edition, pages
2015. , 75 p.
Keyword [en]
auditor objectivity, prior experiences, negotiation self-efficacy, auditing self-efficacy, distributive strategy, integrative strategy
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-19505Archive number: FE1: 56/2015OAI: oai:DiVA.org:hig-19505DiVA: diva2:818440
Subject / course
Business administration
Educational program
Business administration
Supervisors
Examiners
Available from: 2015-06-11 Created: 2015-06-08 Last updated: 2016-01-05Bibliographically approved

Open Access in DiVA

Negotiation and auditing self-efficacy's effect on auditor objectivity(1920 kB)384 downloads
File information
File name FULLTEXT01.pdfFile size 1920 kBChecksum SHA-512
3c0b2edd274e575a4eb5dbabcf4d6f3d5e1ded21288dfdef88f18df7778807de7eeb13c8abefcec3ab51f9cc72c97089ed05c41bad94a3d6675cc029080b14c9
Type fulltextMimetype application/pdf

By organisation
Department of Business and Economic Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 384 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 468 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf