@phdthesis{Kirchner2023, author = {Kirchner, Jan-Robert}, title = {Negotiations in Audit Processes}, doi = {10.25932/publishup-60085}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-600854}, school = {Universit{\"a}t Potsdam}, pages = {II, 156}, year = {2023}, abstract = {This cumulative dissertation consists of three full empirical investigations based on three separate collections of data dealing with the phenomenon of negotiations in audit processes, which are combined in two research articles. In the first study, I examine internal auditors' views on negotiation interactions with auditees. My research is based on 23 semi-structured interviews with internal auditors (14 in-house and 9 external service providers) to gain insight into when and about what (RQ1), why (RQ2), and how (RQ3) they negotiate with auditees. By adapting the Gibbins et al. (2001) negotiation framework to the context of internal auditing, I obtain specific process (negotiation issue, auditor-auditee process, and outcome) and context elements that form the basis of my analyses. Through the additional use of inductive procedures, I conclude that internal auditors negotiate when they face professional and non-professional resistance from auditees during the audit process (RQ1). This resistance occurs in a variety of audit types and audit issues. Internal auditors choose negotiations to overcome this resistance primarily out of functional interest, as they cannot simply instruct auditees to acknowledge the findings and implement the required actions (RQ2). I find that the implementation of the required actions is the main goal of the respondents, which is also an important quality factor for internal auditing. Although few respondents interpret these interactions with auditees as negotiations, all respondents use a variety of negotiation strategies to create value (e.g., cost cutting, logrolling, and bridging) and claim value (e.g. positional commitment and threats) (RQ3). Finally, I contribute to empirical research on internal audit negotiations and internal audit quality by shedding light on the black box of internal auditor-auditee interactions. The second study consists of two experiments that examine the effects of tax auditors' emotion expressions during tax audit negotiations. In the first experiment, we demonstrate that auditors expressing anger obtain more concessions from taxpayers than auditors expressing happiness. This reveals that taxpayers interpret auditors' emotions strategically and do not respond affectively. In the second experiment, we show that the experience with an auditor who expressed either happiness or anger reduces taxpayers' post-audit compliance compared to the experience with an emotionally neutral auditor. Apparently, taxpayers use their experience with an emotional auditor to rationalize later noncompliance. Taken together, both experiments show the potentially detrimental effects of positive and negative emotion expressions by the auditor and point to the benefits of avoiding emotion expressions. We find that when auditors avoid emotion expressions this does not result in fewer concessions from taxpayers than when auditors express anger. However, when auditors avoid emotion expressions this leads to a significantly better evaluation of the taxpayer-auditor relationship and significantly reduces taxpayers' post-audit noncompliance.}, language = {en} } @article{LeibRuppel2020, author = {Leib, Julia and Ruppel, Samantha}, title = {The learning effects of United Nations simulations in political science classrooms}, series = {European Political Science}, volume = {19}, journal = {European Political Science}, number = {3}, issn = {1682-0983}, doi = {10.1057/s41304-020-00260-3}, pages = {336 -- 351}, year = {2020}, abstract = {How do active learning environments—by means of simulations—enhance political science students' learning outcomes regarding different levels of knowledge? This paper examines different UN simulations in political science courses to demonstrate their pedagogical value and provide empirical evidence for their effectiveness regarding three levels of knowledge (factual, procedural and soft skills). Despite comprehensive theoretical claims about the positive effects of active learning environments on learning outcomes, substantial empirical evidence is limited. Here, we focus on simulations to systematically test previous claims and demonstrate their pedagogical value. Model United Nations (MUNs) have been a popular teaching device in political science. To gain comprehensive data about the active learning effects of MUNs, we collect data and evaluate three simulations covering the whole range of simulation characteristics: a short in-class simulation of the UN Security Council, a regional MUN with different committees being simulated, and two delegations to the National Model United Nations, for which the students prepare for 1 year. Comparative results prove that simulations need to address certain characteristics in order to produce extensive learning outcomes. Only comprehensive simulations are able to achieve all envisioned learning outcomes regarding factual and procedural knowledge about the UN and soft skills.}, language = {en} } @phdthesis{Oehlschlaeger2022, author = {Oehlschl{\"a}ger, Patricia}, title = {Future perspectives on business negotiations}, series = {Schriftenreihe zum Verhandlungsmanagement}, journal = {Schriftenreihe zum Verhandlungsmanagement}, number = {19}, publisher = {Kovac}, address = {Hamburg}, isbn = {978-3-339-13256-7}, issn = {2365-7898}, pages = {173}, year = {2022}, abstract = {Despite the importance of negotiations in companies and their contribution to strategic corporate planning, researchers have not yet focused on assessing the development of negotiations in the future. To broaden the field of futures research in negotiations and to provide empirical guidance about strategic business decisions to negotiators and managers, this work exploratively investigates the future of negotiations. The impact of trends on negotiations and negotiation behavior, as well as the development of future negotiation scenarios are therefore examined. Moreover, the preparation of negotiators for the future is analyzed and how effective negotiation teaching can be designed to improve negotiation performance.}, language = {en} } @phdthesis{Hebisch2021, author = {Hebisch, Benjamin}, title = {Power in supply chain negotiations: a two-stage approach}, series = {Schriftenreihe zum Verhandlungsmanagement ; Band 15}, journal = {Schriftenreihe zum Verhandlungsmanagement ; Band 15}, publisher = {Kovac}, address = {Hamburg}, isbn = {978-3-339-12400-5}, school = {Universit{\"a}t Potsdam}, pages = {XXX,106}, year = {2021}, abstract = {Negotiations between buyers and suppliers directly influence a company's costs, revenue, and consequently its profits. The outcome of these negotiations relies heavily on the companies' as well as the negotiators' power position. Across three empirical articles the author demonstrates how the own power position can first be identified as well as improved and subsequently used to maximize profits in negotiations between sellers and buyers. In the first paper the sources underlying buyer and supplier power are identified and weighted. The results of the first paper show the impact of each single sources on the buyer and supplier power. The number of suppliers available for one product is by far the most important source of power for both sides. The results indicate that a higher number of suppliers leads to a better power position of the buyer and simultaneously to an inferior power position of a single supplier. The second paper aims to examine the impact of the number of suppliers on the outcome of buyer-seller-negotiations thereby considering the innovation level of the products purchased. The results of the second study which are based on real negotiation data from a German car manufacturer indicate that the number of available suppliers has a stronger impact on the negotiation outcome for innovative than for functional, less innovative products. The third paper analyzes how the ability to take the counterpart's perspective (perspective taking ability) influences the negotiation outcome. This relationship is examined for different power positions. The results indicate that a negotiator's high perspective taking ability leads to a more unfavorable negotiation outcome compared to low perspective taking ability. Simultaneously, high perspective taking ability causes a more positive perception of the conducted negotiation than low perspective taking ability. This contradictory effect of perspective taking ability bears the risk for buyers and suppliers to assess an unfavorable outcome as positive. Finally, the results of the papers are summarized and discussed. The dissertation concludes with implications for practice, limitations of the work, and approaches for future research.}, language = {en} } @techreport{VoethHerbstStief2015, type = {Working Paper}, author = {Voeth, Markus and Herbst, Uta and Stief, Sarah}, title = {Wie verhandelt die Praxis?}, publisher = {Universit{\"a}tsverlag Potsdam}, address = {Potsdam}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-78759}, year = {2015}, subject = {Verhandlungsmanagement}, language = {de} }