Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Decision Theory Main Page | Behavioral Issues Main Page
Aldhizer, G. R. III. 2015. Small firm audit partner hiring crisis: A role play for critical thinking and negotiation skills. Issues in Accounting Education (November): 275-296.
Antle, R. and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 31-54.
Arnold, M. C. 2015. The effect of superiors' exogenous constraints on budget negotiations. The Accounting Review (January): 31-57.
Arunachalam, V. and W. Dilla. 1992. Computer-mediated communication and structured interaction in transfer pricing negotiation. Journal of Information Systems (Fall): 149-170.
Baiman, S. 1991. Discussion of conservatism and auditor-client negotiations. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 55-59.
Bame-Aldred, C. W. and T. Kida. 2007. A comparison of auditor and client initial negotiation positions and tactics. Accounting, Organizations and Society 32(6): 497-511.
Bennett, G. B., R. C. Hatfield and C. Stefaniak. 2015. The effect of deadline pressure on pre-negotiation positions: A comparison of auditors and client management. Contemporary Accounting Research 32(4): 1507-1528.
Bergner, J. M., S. A. Peffer and R. J. Ramsay. 2016. Concession, contention, and accountability in auditor-client negotiations. Behavioral Research In Accounting 28(1): 15-25.
Blough, C. G. 1943. Changes in the federal laws which affect the renegotiation of war contracts. N.A.C.A. Bulletin (January 1): 532-540.
Blough, C. G. 1944. An approach to renegotiation. The Accounting Review (July): 238-247.
Bottom, W. P., J. Holloway, G. J. Miller, A. Mislin and A. Whitford. 2006. Building a pathway to cooperation: Negotiation and social exchange between principal and agent. Administrative Science Quarterly 51(1): 29-58.
Boydstun, F. W. 1953. Internal procedures for renegotiation. N.A.C.A. Bulletin (February): 729-737.
Brett, J. M. and T. Okumura. 1998. Inter- and intracultural negotiation: U.S. and Japanese negotiators. The Academy of Management Journal 41(5): 495-510.
Brett, J. M., D. L. Shapiro and A. L. Lytle. 1998. Breaking the bonds of reciprocity in negotiations. The Academy of Management Journal 41(4): 410-424.
Brooks, A. W. 2015. Emotion and the art of negotiation. Harvard Business Review (December): 56-64.
Brown, H. L. and A. M. Wright. 2008. Negotiation research in auditing. Accounting Horizons (March): 91-109.
Brown, H. L. and K. M. Johnstone. 2009. Resolving disputed financial reporting issues: Effects of auditor negotiation experience and engagement risk on negotiation process and outcome. Auditing: A Journal of Practice & Theory 28(2): 65-92.
Brown, R. E. and R. R. Trumble. 1995. Accounting can improve labor-management negotiations. Management Accounting (June): 46-52.
Brown-Liburd, H. L. and A. M. Wright. 2011. The effect of past client relationship and strength of the audit committee on auditor negotiations. Auditing: A Journal of Practice & Theory 30(4): 51-69.
Brown-Liburd, H., A. M. Wright and V. L. Zamora. 2016. Managers' strategic reporting judgments in audit negotiations. Auditing: A Journal of Practice & Theory 35(1): 47-64.
Butler, D. S. 1966. Effectiveness in negotiations. Management Accounting (June):19-24.
Cellich, C. and S. Jain. 2004. Global Business Negotiations: A Practical Guide. South-Western Educational Publishing.
Chalos, P. and S. Haka. 1990. Transfer pricing under bilateral bargaining. The Accounting Review (July): 624-641. (Part of a forum on negotiation research in accounting).
Chan, C. W. 1998. Transfer pricing negotiation outcomes and the impact of negotiator mixed-motives and culture: Empirical evidence from the U.S. and Australia. Management Accounting Research (June): 139-161.
Chang, L., M. Cheng and K. T. Trotman. 2008. The effect of framing and negotiation partner’s objective on judgments about negotiated transfer prices. Accounting, Organizations and Society 33(7-8): 704-717.
Chang, L. J., M. M. Cheng and K. T. Trotman. 2013. The effect of outcome and process accountability on customer-supplier negotiations. Accounting, Organizations and Society 38(2): 93-107.
Christensen, P. O., J. S. Demski and H. Frimor. 2002. Accounting policies in agencies with moral hazard and renegotiation. Journal of Accounting Research (September): 1071-1090.
Clark, C. L. 1956. Let's improve renegotiation - Not lose its advantages. N.A.C.A. Bulletin (July): 1336-1341.
Cole, J. N. 1951. Renegotiation - The present picture. N.A.C.A. Bulletin (February): 690-694.
D'Souza, J., J. Jacob and K. Ramesh. 2000. The use of accounting flexibility to reduce labor renegotiation costs and manage earnings. Journal of Accounting and Economics (October): 187-208.
Demski, J. S. and H. Frimor. 1999. Performance measure garbling under renegotiation in multi-period agencies. Journal of Accounting Research (Studies on Credible Financial Reporting): 187-214.
Drake, A. R. and S. F. Haka. 2008. Does ABC information exacerbate hold-up problems in buyer-supplier negotiations? The Accounting Review (January): 29-60.
Dodgson, M. K., C. P. Agoglia and G. B. Bennett. 2021. The influence of relationship partners on client managers' negotiation positions. Accounting, Organizations and Society (92): 101240.
Dow, E. F. 1943. Development of contract renegotiation and function of the price adjustment boards. N.A.C.A. Bulletin (May 15): 1125-1149.
Elias, N. 1990. The effects of financial information symmetry on conflict resolution: An experiment in the context of labor negotiations. The Accounting Review (July): 606-623. (Part of a forum on negotiation research in accounting).
Essa, S. A. G., H. C. Dekker and T. L. C. M. Groot. 2018. Your gain my pain? The effects of accounting information in uncertain negotiations. Management Accounting Research (December): 20-42.
Fessler, N. J. 2011. Dr. Livingroom, I presume. Issues in Accounting Education (November): 807-814. ("This case places students in the context of personal negotiations with a health care provider regarding the price of offered services. This short but rich case is intended to be administered and discussed in a single hour-and-fifteen-minute class session, and enables instruction and discussion on important accounting concepts such as relevance, opportunity cost, breakeven, pricing, and fairness-in a personal-services setting").
Fisher, J. G., J. R. Frederickson and S. A. Peffer. 2000. Budgeting: An experimental investigation of the effects of negotiation. The Accounting Review (January): 93-114.
Fisher, J. G., J. R. Frederickson and S. A. Peffer. 2006. Budget negotiations in multi-period settings. Accounting, Organizations and Society 31(6): 511-528.
Flanagan, R. M. 1969. Truth in negotiations. Management Accounting (April): 55-59. (Review of DPC 57 related to defense contractors).
Friedman, R. A. and J. Podolny. 1992. Differentiation of boundary spanning roles: Labor negotiations and implications for role conflict. Administrative Science Quarterly 37(1): 28-47.
Frow, N., D. Marginson and S. Ogden. 2005. Encouraging strategic behaviour while maintaining management control: Multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises. Management Accounting Research (September): 269-292.
Fu, H., H. Tan and J. Zhang. 2011. Effect of auditor negotiation experience and client negotiating style on auditors' judgments in an auditor-client negotiation context. Auditing: A Journal of Practice & Theory 30(3): 225-237.
Gibbins, M., S. McCracken and S. E. Salterio. 2010. The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship. Accounting, Organizations and Society 35(6): 579-595.
Gibbins, M., S. Salterio and A. Webb. 2001. Evidence about auditor-client management negotiation concerning client's financial reporting. Journal of Accounting Research (December): 535-563.
Gigler, F. B. and T. Hemmer. 2004. On the value of transparency in agencies with renegotiation. Journal of Accounting Research (December): 871-893.
Goggans, T. P. 1964. The accountant's role in wage negotiations. The Accounting Review (July): 627-630.
Graham, J. L. and N. M. Lam. 2003. The Chinese negotiation. Harvard Business Review (October): 82-91. (How to deal with China. Understand the cultural context of Chinese business style). (Summary).
Greenhalgh, L., S. A. Neslin and R. W. Gilkey. 1985. The effects of negotiator preferences, situational power, and negotiator personality on outcomes of business negotiations. The Academy of Management Journal 28(1): 9-33.
Greer, H. C. 1962. Divisional profit calculation - Notes on the "transfer price" problem. N.A.A. Bulletin (July): 5-12. (A possible combination of cost, market, and negotiation to determine transfer prices).
Gunzer, C. R. 1954. Preparing effectively for renegotiation. N.A.C.A. Bulletin (January): 595-602.
Hatfield, R. C., C. P. Agoglia and M. H. Sanchez. 2008. Client characteristics and the negotiation tactics of auditors: Implications for financial reporting. Journal of Accounting Research (December): 1183-1207.
Hatfield, R. C., R. W. Houston, C. M. Stefaniak and S. Usrey. 2010. The effect of magnitude of audit difference and prior client concessions on negotiations of proposed adjustments. The Accounting Review (September): 1647-1668.
Hughes, J. and D. Ertel. 2020. What's your negotiation strategy? Here's how to avoid reactive dealmaking. Harvard Business Review (July/August): 76-85.
Jackson, C. N. and D. C. King. 1983. The effects of representatives' power within their own organizations on the outcome of a negotiation. The Academy of Management Journal 26(1): 178-185.
Johnson, N. A., R. B. Cooper and R. D. Holowczak. 2018. The influences of media, power, and male communication on concession making by females during negotiations. Decision Sciences 49(3): 553-586.
Jones, J., C. Mac Tavish and W. Schultz. 2019. The effect of gender and firm identification on auditor pre-negotiation judgments. Advances in Accounting: Incorporating Advances in International Accounting (44): 49-57.
Kauffman, G. E. 1952. Preparing to report for renegotiation. N.A.C.A. Bulletin (January): 575-583.
Kenney, A. 2017. Figuring out transfer pricing: How to set terms of negotiation between departments. Journal of Accountancy (February): 46-50.
Kenno, S. A. and C. Free. 2018. Fostering and forcing uses of accounting: Labour-management negotiations in the automotive crisis in Canada 2008-2009. Management Accounting Research (June): 17-34.
Kerr, D. S. and U. S. Murthy. 2004. Divergent and convergent idea generation in teams: A comparison of computer-mediated and face-to-face communication Group Decision and Negotiation (July) 381-399.
Kerr, D. S. and U. S. Murthy. 2009. Beyond brainstorming: The effectiveness of computer-mediated communication for convergence and negotiation tasks. International Journal of Accounting Information Systems 10(4): 245-262.
Kray, L. J., L. Thompson and A. Galinsky. 2001. Battle of the sexes: Gender stereotype confirmation and reactance in negotiations. Journal of Personality and Social Psychology (80): 942-958.
Kuang, X. and D. V. Moser. 2011. Wage negotiation, employee effort, and firm profit under output-based versus fixed-wage incentive contracts. Contemporary Accounting Research 28(2): 616-642.
Lambert, R. A. 1999. Discussion of performance measure garbling under renegotiation in multi-period agencies. Journal of Accounting Research (Studies on Credible Financial Reporting): 215-221.
Lanphier, C. H. and C. L. Clark. 1948. A practical alternative to renegotiation. N.A.C.A. Bulletin (September 1): 13-20.
Larimore, T. R. 1955. Renegotiation accounting. The Accounting Review (April): 298-306.
Lax, D. A. and J. K. Sebenius. 2003. 3-D negotiation: Playing the whole game. Harvard Business Review (November): 64-74. (Three dimensions of negotiation: Tactics, deal design, and setup).
Lax, D. A. and J. K. Sebenius. 2012. Deal making 2.0: A guide to complex negotiations. Harvard Business Review (November): 92-100.
Li, J. 2013. Accounting conservatism and debt contracts: Efficient liquidation and covenant renegotiation. Contemporary Accounting Research 30(3): 1082-1098.
Liberty, S. E. and J. L. Zimmerman. 1986. Labor union contract negotiations and accounting choices. The Accounting Review (October): 692-712.
Limayem, M. 1996. A design methodology for embedding decision guidance into GDSS. Group Decision and Negotiation (5): 143-164.
Liu, L. A., R. Friedman, B. Barry, M. J. Gelfand and Z. Zhang. 2012. The dynamics consensus building in intracultural and intercultural negotiations. Administrative Science Quarterly 57(2): 269-304.
Malhotra, D. 2015. Control the negotiation before it begins. Harvard Business Review (December): 66-72.
Malhotra, D. and M. H. Bazerman. 2007. Investigative negotiation. Harvard Business Review (September): 72-78.
Masschelein, S., E. Cardinaels and A. Van den Abbeele. 2012. ABC information, fairness perceptions, and interfirm negotiations. The Accounting Review (May): 951-973.
McCracken, S., S. E. Salterio and R. N. Schmidt. 2011. Do managers intend to use the same negotiation strategies as partners? Behavioral Research In Accounting 23(1): 131-160.
Moffitt, D. S. 1952. Preparing your argument in renegotiation. N.A.C.A. Bulletin (May): 1105-1110.
Moffitt, D. S. 1954. Perspective on the new renegotiation act. N.A.C.A. Bulletin (December): 513-519.
Murnighan, J. K. and M. H. Bazerman. 1990. A perspective on negotiation research in accounting and auditing. The Accounting Review (July): 642-657. (Part of a forum on negotiation research in accounting).
Nalebuff, B., A. Brandenburger and T. Cavanaugh. 2021. Rethinking negotiation: A smarter way to split the pie. Harvard Business Review (November/December): 110-119.
National Association of Accountants. 1977. The use of accounting information in labor negotiations. Management Accounting (April): 62. (Discussion of a 1977 NAA book by John R. Palmer).
Nemec, F. A. 1945. Intangible factors affecting renegotiation. N.A.C.A. Bulletin (February 15): 628-636.
Ng, T. B. and H. Tan. 2003. Effects of authoritative guidance availability and audit committee effectiveness on auditors' judgments in an auditor-client negotiation context. The Accounting Review (July): 801-818.
Nikolaev, V. V. 2018. Scope for renegotiation in private debt contracts. Journal of Accounting and Economics (April-May): 270-301.
Osborn, R. C. 1947. Statutory renegotiation: A critique. The Accounting Review (April): 175-186.
Palmer, J. R. 1977. The Use of Accounting Information in Labor Negotiations. National Association of Accountants.
Patrick, P. H. 2018. Renegotiations of target CEOs' personal benefits during mergers and acquisitions. Contemporary Accounting Research 35(4): 1999-2029.
Perreault, S. and T. Kida. 2011. The relative effectiveness of persuasion tactics in auditor-client negotiations. Accounting, Organizations and Society 36(8): 534-547.
Perreault, S., T. Kida and M. D. Piercey. 2017. The relative effectiveness of simultaneous versus sequential negotiation strategies in auditor-client negotiations. Contemporary Accounting Research 34(2): 1048-1070.
Peters, K. 2001. When reform comes into play: Budgeting as negotiations between administrations. Accounting, Organizations and Society 26(6): 521-539.
Polzer, J. T., E. A. Mannix and M. A. Neale. 1998. Interest alignment and coalitions in multiparty negotiation. The Academy of Management Journal 41(1): 42-54.
Raiffa, H., J. Richardson and D. Metcalfe. 2007. Negotiation Analysis: The Science and Art of Collaborative Decision Making. Belknap Press.
Rosenbaum, D. 2011. Cloud control: You want your cloud provider to share security risk. Your provider wants to limit its liability. the result is a negotiation. Here's what CFOs should know to gain the upper hand. CFO (September): 31-35.
Sanchez, M. H., C. P. Agoglia and R. C. Hatfield. 2007. The effect of auditors' use of reciprocity-based strategy on auditor-client negotiations. The Accounting Review (January): 241-263.
Sebenius, J. K. 2002. The hidden challenge of cross-border negotiations. Harvard Business Review (March): 76-85. (Negotiators need to understand how national culture influences business decisions. Some basic areas of cross-cultural etiquette and behavior include: Greetings, degree of formality, gift giving, touching, eye contact, deportment, emotions, silence, eating, body language, and punctuality. Hofstede's cultural dimensions are also important: Distribution of power, tolerance for uncertainty, individualism vs. collectivism, and harmony versus assertiveness).
Seidel, M. L., J. T. Polzer and K. J. Stewart. 2000. Friends in high places: The effects of social networks on discrimination in salary negotiations. Administrative Science Quarterly 45(1): 1-24.
Stempf, V. H. 1944. Termination and renegotiation. The Accounting Review (April): 117-130.
Subramanian, G. 2009. Negotiation? Auction? A deal maker's guide. Harvard Business Review (December): 101-107.
Sun, Y., H. Tan and J. Zhang. 2015. Effect of concession-timing strategies in auditor-client negotiations: It matters who is using them. Contemporary Accounting Research 32(4): 1489-1506.
Svanberg, J., P. Ohman and P. E. Neidermeyer. 2019. Auditor objectivity as a function of auditor negotiation self-efficacy beliefs. Advances in Accounting: Incorporating Advances in International Accounting (44): 121-131.
Trotman, K. T., A. M. Wright and S. Wright. 2005. Auditor negotiations: An examination of the efficacy of intervention methods. The Accounting Review (January): 349-367.
Trotman, K. T., A. M. Wright and S. Wright. 2009. An examination of the effects of auditor rank on pre-negotiation judgments. Auditing: A Journal of Practice & Theory 28(1): 191-203.
Tan, H. and K. T. Trotman. 2010. Effects of the timing of auditors’ income-reducing adjustment concessions on financial officers’ negotiation judgments. Contemporary Accounting Research 27(4): 1207-1239.
Van den Abbeele, A., F. Roodhooft and L. Warlop. 2009. The effect of cost information on buyer-supplier negotiations in different power settings. Accounting, Organizations and Society 34(2): 245-266.
Viator, R. E., C. D. Poe and J. R. Strawser. An empirical investigation of the effect of negotiation strategy and risk-taking behavior on transfer pricing outcomes. Advances In Management Accounting (1): 151-178.
Voigt, H. W. 1958. Providing cost information for labor contract negotiations. N.A.A. Bulletin (April): 29-34.
Wang, K. J. and B. M. Tuttle. 2009. The impact of auditor rotation on auditor-client negotiation. Accounting, Organizations and Society 34(2): 222-243.
Warren, L. and W. Seal. 2018. Using investment appraisal models in strategic negotiation: The cultural political economy of electricity generation. Accounting, Organizations and Society (70): 16-32.
Wayman, J. G. 1954. Costing of benefits for wage negotiations. N.A.C.A. Bulletin (March): 868-877.
Weiss, J., A. Donigian and J. Hughes. 2010. Extreme negotiations: What U.S. soldiers in Afghanistan have learned about the art of managing high-risk, high-stakes situations. Harvard Business Review (November): 66-75.
Yim, A. T. 2001. Renegotiation and relative performance evaluation: Why an informative signal may be useless. Review of Accounting Studies 6(1): 77-108.