The Effects of Personal and Group Level Factors on the Outcomes of Simulated Auditor and Client Teams

摘要

The way that auditor and client teams develop team resources that they can later use in negotiating with their counterparts is a critical but unexplored issue in auditing research. This study examines several important issues that may affect the development of these team resources. Specifically, it uses interacting groups to evaluate the dynamic interplay between personal and perceived group level factors in determining individual team members' satisfaction with the team's solution, and the development of perceptions of team atmosphere. First, a model of the intra-person and intra-team decision processes is introduced. This model posits that individuals' personalities and hierarchical levels influence their choice of conflict style, the development of their perceptions of the team's atmosphere, and ultimately their satisfaction with the solution reached by the team. Conflict style also is posited to affect perceptions of the team's atmosphere and solution satisfaction. We then test the model using structural equation modeling. We also examine the development of consensus within the teams. Students working on their MBA and MS in Business and Accounting at two AACSB-accredited universities participated in this study. The results provide dramatic evidence of the influence of the factors of interest on the resources that each team brings to the ultimate negotiation with its counterpart team.