In this study we consider how the accumulating nature and income direction of audit differences influence negotiated adjustments to the financial statements. We test our expectations by constructing dyads consisting of experienced auditors and financial officers, allowing them to interact via a web-based instrument. As predicted, based on expectancy violation theory and consideration of negotiation leverage, these audit difference characteristics alter the behaviors of our participants and their negotiated outcomes. Specifically, dyads determine smaller adjustments when audit differences accumulate over time. Consistent with the development of our prediction, analysis of auditor/client expectations and dialogue suggests that the leverage of the negotiators impacts the arguments used and the persuasiveness of those arguments. Dyads also produce smaller adjustments when considering an accumulating audit difference that increases, rather than decreases, income, due in part to clients successfully using conservatism as a persuasive argument to convince auditors to concede.

中文翻译：

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交互式审计师-客户谈判：审计差异的累积性质和方向的影响

在本研究中，我们考虑审计差异的累积性质和收入方向如何影响财务报表的协商调整。我们通过构建由经验丰富的审计师和财务人员组成的二元组来测试我们的期望，允许他们通过基于网络的工具进行交互。正如预测的那样，基于期望违反理论和对谈判杠杆的考虑，这些审计差异特征改变了我们参与者的行为及其谈判结果。具体来说，当审计差异随着时间的推移而累积时，对偶会确定较小的调整。与我们预测的发展一致，对审计师/客户期望和对话的分析表明，谈判者的影响力会影响所使用的论点和这些论点的说服力。