To date, the only
behavioural study to adopt a qualitative, case
study based approach using real audit negotiations
is Beattie et al. (2001), reported in a book titled
Behind Closed Doors: What Company Audit is Really
About. Agrounded theory model of the negotiation
process was developed and the purpose of this
paper is to summarise the findings of that study,
making it accessible through the scholarly journal
literature.