Format:
1 Online-Ressource (II, 156 Blätter, 1689 KB)
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Diagramme
Content:
This cumulative dissertation consists of three full empirical investigations based on three separate collections of data dealing with the phenomenon of negotiations in audit processes, which are combined in two research articles. In the first study, I examine internal auditors’ views on negotiation interactions with auditees. My research is based on 23 semi-structured interviews with internal auditors (14 in-house and 9 external service providers) to gain insight into when and about what (RQ1), why (RQ2), and how (RQ3) they negotiate with auditees. By adapting the Gibbins et al. (2001) negotiation framework to the context of internal auditing, I obtain specific process (negotiation issue, auditor-auditee process, and outcome) and context elements that form the basis of my analyses. Through the additional use of inductive procedures, I conclude that internal auditors negotiate when they face professional and non-professional resistance from auditees during the audit process (RQ1). This resistance occurs in a variety of audit types and ...
Note:
kumulative Dissertation
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Dissertation Universität Potsdam 2023
Additional Edition:
Erscheint auch als Druck-Ausgabe Kirchner, Jan-Robert Negotiations in audit processes Potsdam, 2023
Language:
English
Keywords:
Hochschulschrift
DOI:
10.25932/publishup-60085
URN:
urn:nbn:de:kobv:517-opus4-600854
Author information:
Schwering, Anja 1986-
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