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Auditors’ Conflict Management Styles: An Exploratory Study

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  • Jenny Goodwin

Abstract

This study explores the conflict management styles used by auditors when resolving disputes with clients concerning financial statement issues. Rahim’s (1983a, 1990) ROCI–II conflict management instrument was used to establish both the styles generally used and also those used in a scenario concerning possible inventory obsolescence. Size of the client and the strength of its corporate governance mechanisms were manipulated in the scenario. It was found that auditors indicate that they primarily use the integrating style to resolve disputes. The compromising and dominating styles are used to a lesser extent while the obliging and avoiding styles are rarely used. Partners are more likely than managers to use more assertive styles of conflict management. The size of the client and the strength of corporate governance mechanisms in place have a significant but relatively minor impact on the choice of styles. The study also identifies the parties whom the auditor would expect to help resolve the dispute. It was found that, when resolving a dispute with the client’s chief financial officer, the audit committee is perceived to give the most assistance, followed by the chief executive of icer.

Suggested Citation

  • Jenny Goodwin, 2002. "Auditors’ Conflict Management Styles: An Exploratory Study," Abacus, Accounting Foundation, University of Sydney, vol. 38(3), pages 378-405, October.
    • Handle: RePEc:bla:abacus:v:38:y:2002:i:3:p:378-405
    DOI: 10.1111/1467-6281.00114
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    Cited by:

    1. Funnell, Warwick & Wade, Margaret, 2012. "Negotiating the credibility of performance auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 434-450.
    2. Nina Pološki Vokić & Sanja Sontor, 2009. "Conflict Management Styles in Croatian Enterprises – The Relationship between Individual Characteristics and Conflict Handling Styles," EFZG Working Papers Series 0905, Faculty of Economics and Business, University of Zagreb.
    3. Yi-Hui Ho, 2012. "A Review on Moral Development, Multicultural Experiences and Conflict Handling Styles of Purchasing Professionals," Journal of Economics and Behavioral Studies, AMH International, vol. 4(11), pages 660-670.
    4. Wang, Karl J. & Tuttle, Brad M., 2009. "The impact of auditor rotation on auditor-client negotiation," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 222-243, February.
    5. Zalailah Salleh & Jenny Stewart, 2012. "The impact of expertise on the mediating role of the audit committee," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(4), pages 378-402, April.

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