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Identifying and Explaining the Most Effective and Impressionable abilities and Personality Traits of Auditors in Conflict Resolution Negotiations with Client
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Hojjat Shadroo   , Zohreh Hajiha * , Azar Moslemi , Ebrahim Givaki |
| Professor, Department of Accounring, South Tehran Branch, Islamic Azad University, Tehran, Iran (Drzhajiha@iau.ac.ir) |
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Abstract: (359 Views) |
| The purpose of the research is to Identifying and explaining the Most Effective and Impressionable abilities and personality traits of auditors in conflict resolution negotiations with Client. In the qualitative part of the research, based on the content analysis approach, the components of the auditor's ability dimensions and personality characteristics for conflict resolution were identified, coded and classified In the quantitative part, with a survey of 10 experts in this, the identified components were screened by the fuzzy Delphi method and the final model was presented, and then using the fuzzy Demetel method, the intensity of influence was investigated. And the effectiveness of known dimensions and components was discussed. The results showed that the final model for conflict resolution through negotiations includes 4 main dimensions and 19 sub-components related to them. Other findings showed that the ability and personality traits of interpersonal approach and cognitive ability, influential dimensions and personality traits and personality traits are related to the preferences of the Impressionable dimensions of the model. Among the components, the characteristic of self-efficacy has more interaction with other factors of the system. These findings show that auditors who have more relevant characteristics in cognitive ability and interpersonal communication (creativity, emotional intelligence, collaborative communication, moral flexibility and self-efficacy); They will be able to do so without giving concessions that lead to reducing the quality of the audit or continuing the conflict; Find common ground with a collaborative strategy to achieve win-win result. |
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| Keywords: Ability and Personality traits, Auditor and Client Negotiation, Conflict Resolution facilities, grounded theory. |
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Full-Text [PDF 1191 kb]
(78 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/07/5 | Accepted: 2025/01/8 | Published: 2025/10/2
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