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The Effects of Personal and Group Level Factors on the Outcomes of Simulated Auditor and Client Teams

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  • Gary Kleinman

    (Fairleigh Dickinson University)

  • Dan Palmon

    (Rutgers University)

  • Picheng Lee

    (Pace University)

Abstract

The way that auditor and client teams develop team resources that they can later use in negotiating with their counterparts is a critical but unexplored issue in auditing research. This study examines several important issues that may affect the development of these team resources. Specifically, it uses interacting groups to evaluate the dynamic interplay between personal and perceived group level factors in determining individual team members' satisfaction with the team's solution, and the development of perceptions of team atmosphere. First, a model of the intra-person and intra-team decision processes is introduced. This model posits that individuals' personalities and hierarchical levels influence their choice of conflict style, the development of their perceptions of the team's atmosphere, and ultimately their satisfaction with the solution reached by the team. Conflict style also is posited to affect perceptions of the team's atmosphere and solution satisfaction. We then test the model using structural equation modeling. We also examine the development of consensus within the teams. Students working on their MBA and MS in Business and Accounting at two AACSB-accredited universities participated in this study. The results provide dramatic evidence of the influence of the factors of interest on the resources that each team brings to the ultimate negotiation with its counterpart team.

Suggested Citation

  • Gary Kleinman & Dan Palmon & Picheng Lee, 2003. "The Effects of Personal and Group Level Factors on the Outcomes of Simulated Auditor and Client Teams," Group Decision and Negotiation, Springer, vol. 12(1), pages 57-84, January.
    • Handle: RePEc:spr:grdene:v:12:y:2003:i:1:d:10.1023_a:1022256730300
    DOI: 10.1023/A:1022256730300
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    References listed on IDEAS

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    1. Hershey, Douglas A. & Walsh, David A. & Read, Stephen J. & Chulef, Ada S., 1990. "The effects of expertise on financial problem solving: Evidence for goal-directed, problem-solving scripts," Organizational Behavior and Human Decision Processes, Elsevier, vol. 46(1), pages 77-101, June.
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    5. Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January.
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    Citations

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    Cited by:

    1. Mortensen, Tony & Fisher, Richard & Wines, Graeme, 2012. "Students as surrogates for practicing accountants: Further evidence," Accounting forum, Elsevier, vol. 36(4), pages 251-265.
    2. Lawless Jennifer & Trif Aurora, 2016. "Managing interpersonal conflicts at work by line managers," The Irish Journal of Management, Sciendo, vol. 35(1), pages 74-87, April.
    3. Danielle E. Warren & Miguel Alzola, 2009. "Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity," Group Decision and Negotiation, Springer, vol. 18(1), pages 41-56, January.
    4. Gary Kleinman & Dan Palmon, 2009. "Procedural Instrumentality and Audit Group Judgment: An Exploration of the Impact of Cognitive Fallibility and Ability Differences," Group Decision and Negotiation, Springer, vol. 18(2), pages 147-168, March.
    5. Asokan Anandarajan & Gary Kleinman & Dan Palmon, 2008. "Novice and expert judgment in the presence of going concern uncertainty: The influence of heuristic biases and other relevant factors," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(4), pages 345-366, April.
    6. Gary Kleinman & Dan Palmon & Kyunghee Yoon, 2014. "The Relationship of Cognitive Effort, Information Acquisition Preferences and Risk to Simulated Auditor–Client Negotiation Outcomes," Group Decision and Negotiation, Springer, vol. 23(6), pages 1319-1342, November.
    7. Diana Falsetta & Jennifer K. Schafer & George T. Tsakumis, 2024. "How Government Spending Impacts Tax Compliance," Journal of Business Ethics, Springer, vol. 190(2), pages 513-530, March.

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