فهرست نشریات علمی دسترسی آزاد ایران

Negotiation techniques in achieving effective results and providing the best type of services in organizational process can generally improve organizational productivity. Individuals in any job or profession are involved in communications and related processes. Proper management of these extensive and complex communications requires appropriate tools. Auditing firms are always involved in negotiations with client, which is the issue of negotiation from the beginning of audit to the completion of audit work. Applying appropriate techniques in negotiation between auditing firm and client can provide desired assistance in shaping quality of audit services. On the other hand, personal characteristics are always an influential factor in negotiating behavior. In this regard, purpose of this study is to investigate relationship between negotiation techniques and quality of audit services with emphasis on mediating role of individual characteristics. Research period is 1400 and data needed to answer research question were collected by distributing a questionnaire among certified public accountants. Accordingly, data obtained from 174 supplementary questionnaires were analyzed using structural equations and smartPLS software.Auditor's gender has a mediating role on relationship between negotiation techniques and auditing and quality of service delivery. Auditor’s experience has a mediating role on relationship between negotiation techniques and auditing and quality of service delivery and finally auditor's education has a mediating role on relationship between negotiation techniques and auditing and quality of service delivery.