Document Type : Original Article
Authors
1
PhD Student in Accounting, Islamic Azad University, Qazvin Branch, Iran
2
Assistant Professor, Department of Management, Islamic Azad University, Lahijan Branch, Lahijan, Iran.
3
Assistant Professor of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
4
Assistant Professor, Department of Business Management, Rasht Branch, Islamic Azad University, Rasht, Iran.
Abstract
The financial statements are the result of negotiations between the auditor and the client. Therefore, auditors need to be able to negotiate well with their owners and resolve existing disputes. This article examines how the social identities of the auditor and the client affect their performance in the negotiation process. The identity of the auditors shapes their motivational orientation towards the negotiations. Therefore, understanding the impact of gender on negotiation behaviors, trends, and outcomes, and thus the quality of financial statements, is increasingly important. Data were collected in the form of a questionnaire from 42 official auditors, members of the Iranian Society of Certified Public Accountants and professors in this field. The present study shows that male and female auditors approach negotiation of audit settings differently. Therefore, creating gender diversity in the audit team to resolve existing disputes can be very helpful. Findings also show that bargaining power and critical power are the main components of the success of female auditors, employers have more flexibility than female auditors and female auditors in the negotiating position can perform the same performance in terms of skills and competitive behavior compared to male auditors. .
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