Do Managers Intend to Use the Same Negotiation Strategies as Partners?

ABSTRACT: Most auditor client management (ACM) negotiations occur between partners and client management; however, managers also attempt to resolve issues with client management. Given that ACM negotiation impacts the financial statements, an understanding of whether the intended negotiation strategies of partners and managers differ is important. A key feature of the ACM setting is that partners have more power/status and experience than …