Show simple item record

dc.contributor.authorGoodwin, Jenny
dc.date.accessioned2017-05-03T14:14:55Z
dc.date.available2017-05-03T14:14:55Z
dc.date.issued2002
dc.identifier.issn00013072
dc.identifier.doi10.1111/1467-6281.00114
dc.identifier.urihttp://hdl.handle.net/10072/16812
dc.description.abstractThis 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.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherBlackwell Publishing Asia
dc.publisher.placeAustralia
dc.relation.ispartofpagefrom378
dc.relation.ispartofpageto405
dc.relation.ispartofissue3
dc.relation.ispartofjournalAbacus
dc.relation.ispartofvolume38
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBanking, Finance and Investment
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1502
dc.titleAuditors' Conflict Management Styles: An Exploratory Study
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2015-05-12T02:02:13Z
gro.hasfulltextNo Full Text
gro.griffith.authorStewart, Jenny D.


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record