Revisorns val av förhandlingstaktik med klienten
Har ett transformativt ledarskap och självförtroende inverkan på valet?
Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business AdministrationAuthor: Patrick Fransson, Sara EskilssonSupervisor: Jan SvanbergDate: 2015 - 05 Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study. More specifically, how the auditor?s self-efficacy is influenced by the transformational leadership in the auditing firm, and if there is a relation in the auditor?s degree of self-efficacy and their choice of negotiation tactics.Method: The essay is based on a quantitative survey, where previously tested questionnaire constitutes the basis. Swedish auditors have participated in the survey and respondents? answers were compiled and analyzed using statistical methods.Result & Conclusions: The study shows a positive and significant relationship between a transformational leadership within the audit firm and the auditor's self-efficacy. An integrative negotiating tactic showed a positive relationship with self-efficacy, the problem-solving approach. This is related to previous studies that argue that the auditor use integrative strategies to achieve the trust of the client, giving rise to a mutual and long term relationship between the parties, which in turn benefits accountants and its management.Suggestions for future research: It would be interesting to explore how other forms of leadership affect the auditor's choice of negotiating tactics.Contribution of the thesis: The study is interesting for auditors, as it gives them indications on how their perceived self-efficacy can be influenced by the transformational leadership and which of the negotiating tactics that they typically uses at a certain quantity of self-efficacy.