Abstract This paper extends current auditor negotiation research by considering the effects of two dimensions of auditors' identity that are posited to be relevant to auditors' negotiation: gender and audit firm identification. Women earn over half of college degrees in accounting, and hold more than half of accounting and auditing positions in the US, yet the balance of the gender of partners at audit firms is currently not equal (AICPA, 2017). However, as more women advance into partnership positions in firms, it is increasingly important to have an understanding of how gender affects the behaviors, processes and outcomes of negotiation, and thus the quality of financial statements. The auditor-client negotiation context has features, such as ambiguity and representation of others that can “trigger” the salience of auditors' gender and firm identity. Once salient, these two dimensions of auditors' identity shape auditors' motivational orientation towards negotiations, which, in turn, affects the auditors' negotiation behavior and negotiation outcomes. The study finds that male and female auditors approach the negotiation over audit adjustments differently. Although many negotiation studies find that males negotiate more aggressively than do females, auditor-client negotiation offers a unique setting that has been found to reverse this common trend. We hypothesize and find that female auditors recommend higher audit adjustments than males. However, the level of firm identification moderates female's recommended audit adjustments such that at higher levels of firm identification, the larger audit adjustments recommended by females decrease. This finding is consistent with the growing research on gender differences in auditing and the research on gender and risk tolerance, which find females to be more risk averse, but contrary to much of the negotiation research which shows males as more aggressive and achieving higher negotiated outcomes. In supplemental analysis, we find that our results hold in the senior manager subsample but not in the partner subsample. This result is consistent with theory on gender differences which suggests that the differences will disappear with increased occupational socialization (Smith & Rogers, 2000). Practical implications are discussed.

中文翻译：

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性别和公司识别对审计师预谈判判断的影响

摘要本文通过考虑被认为与审计师的谈判有关的两个维度的审计师身份的影响，扩展了当前的审计师谈判研究：性别和审计事务所的识别。在美国，女性拥有会计学大专学历的一半以上，并在美国拥有超过一半的会计和审计职位，但目前在审计事务所中合伙人的性别平衡并不相等（AICPA，2017）。但是，随着越来越多的妇女晋升为公司的合伙人职位，了解性别如何影响谈判的行为，过程和结果以及财务报表的质量变得越来越重要。审计师与客户的谈判环境具有诸如歧义和他人代表等特征，可以“触发”审计师的显着性 性别和公司身份。一旦凸显出来，审计师身份的这两个维度就会塑造审计师对谈判的动机取向，进而影响审计师的谈判行为和谈判结果。研究发现，男性和女性审计师对审计调整的协商方式不同。尽管许多协商研究发现，男性比女性更积极地进行协商，但是审计师与客户之间的协商提供了一种独特的环境，可以逆转这种普遍趋势。我们假设并发现，女性审计师建议的审计调整幅度高于男性。但是，公司识别级别会缓和女性建议的审计调整，因此，在较高的公司识别级别下，女性建议的较大审计调整会减少。这一发现与对审计中性别差异的不断发展的研究以及对性别和风险容忍度的研究相一致，后者发现女性对风险的厌恶程度更高，但与许多谈判研究相反，后者显示男性更具攻击性并取得了更高的谈判成果。在补充分析中，我们发现我们的结果保存在高级经理子样本中，但不保存在合作伙伴子样本中。这一结果与关于性别差异的理论是一致的，该理论表明，性别差异将随着职业社会化程度的提高而消失（Smith＆Rogers，2000）。讨论了实际含义。但与许多谈判研究相反，后者显示男性更具攻击性，并取得了更高的谈判成果。在补充分析中，我们发现我们的结果保存在高级经理子样本中，但不保存在合作伙伴子样本中。这一结果与关于性别差异的理论是一致的，该理论表明，性别差异将随着职业社会化程度的提高而消失（Smith＆Rogers，2000）。讨论了实际含义。但与许多谈判研究相反，后者显示男性更具攻击性，并取得了更高的谈判成果。在补充分析中，我们发现我们的结果保存在高级经理子样本中，但不保存在合作伙伴子样本中。这一结果与关于性别差异的理论是一致的，该理论表明，性别差异将随着职业社会化程度的提高而消失（Smith＆Rogers，2000）。讨论了实际含义。