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.contributor.otherEkonomická fakultacs
dc.date.accessioned2025-06-09T09:29:32Z
dc.date.available2025-06-09T09:29:32Z
dc.description.abstractControversies 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’ position of negotiation is significantly influenced by client pressure and the quality of the auditor-client relationship.en
dc.formattext
dc.identifier.doi10.15240/tul/001/2025-2-009
dc.identifier.eissn2336-5604
dc.identifier.issn1212-3609
dc.identifier.urihttps://dspace.tul.cz/handle/15240/176880
dc.language.isoen
dc.publisherTechnická Univerzita v Libercics
dc.publisherTechnical university of Liberec, Czech Republicen
dc.publisher.abbreviationTUL
dc.relation.ispartofEkonomie a Managementcs
dc.relation.ispartofEconomics and Managementen
dc.relation.isrefereedtrue
dc.rightsCC BY-NC
dc.subjectAuditor-client relationshipen
dc.subjectpower of negotiationen
dc.subjectdistributive negotiation strategiesen
dc.subjectintegrative negotiation strategiesen
dc.subjectgoing concernen
dc.subject.classificationM42
dc.subject.classificationM41
dc.subject.classificationH83
dc.subject.classificationG34
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.typeArticleen
local.accessopen
local.citation.epage164
local.citation.spage141
local.facultyFaculty of Economics
local.filenameEM_2_2025_09
local.fulltextyes
local.relation.abbreviationE+Mcs
local.relation.abbreviationE&Men
local.relation.issue2
local.relation.volume28
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