Auditor objectivity as a function of auditor negotiation self-efficacy beliefs
Auditor objectivity as a function of auditor negotiation self-efficacy beliefs is a scholarly work, published in 2019 in ''Advances in Accounting''. The main subjects of the publication include accounting, financial statement, audit report, business, objectivity, Auditor independence, psychology, substantive test, work engagement, negotiation, social psychology, audit, management control system, and external auditor. The study empirically examines whether an auditor's perceived ability to negotiate discretionary accounting issues with clients (auditor negotiation self-efficacy) is related to auditor objectivity, and whether an auditor's negotiation self-efficacy has a greater impact on her objectivity when the auditor's accuracy motive (professional identity) is strong rather than weak.