In this study, we examine how norms about the use of negotiation strategies by different parties in an auditor–client negotiation influence the relative efficacies of these negotiation strategies. We conduct an experiment with experienced auditors/financial managers as participants, who enter into a negotiation on an income‐decreasing audit adjustment with a hypothetical client/auditor who uses a strategy where the same concessions are given either at the start, gradually, or the end of the negotiation. We find that the concession‐end strategy is more effective than the concession‐start strategy when used by auditors; however, the reverse is true when these same strategies are used by financial managers. The concession‐gradual strategy leads to superior outcomes when used by either auditors or clients. We also provide evidence that auditors’ and financial managers’ perceptions of the norms relating to the use of these strategies correspond to what we propose in our theory.

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The purpose of this qualitative study is to investigate e-business adoption into real estate agencies in China. This research focuses on the advantages and disadvantages of IT/IS (Information Technology/Information Systems) integration through face to face interviews with property agency managers in Suzhou. Particularly, it looks into the real estate sector in China today and provides implications to improve service quality and stay competitive within local real estate agencies in Suzhou, China. The objective of this study is to show that e-business if properly deployed can improve the service quality and increase general performance of real estate agencies in China; also, to propose a few implications to bring to light the problems faced by real estate agents currently in China today.

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Software reuse and systems interoperability have been the primary goals of many IT organizations as a means to curb software cost. While there were spots of success over the years, the state of the industry with respect to reuse and interoperability is still lagging. Two main reasons are: lack of standards and security barriers imposed on many software systems. Web service, a self-describing service that can easily be consumed over the Web, is the latest trend in the industry to address the problems identified above. Based on XML and HTTP, Web services make it possible for involved parties across networks to communicate and produce/consume a service in a uniform manner. This paper describes the incorporation of Web services security (WS-Security) into a project that integrates Web services into a Web-based college admission portal system. With the incorporation of WS-Security, the project showcases how the aforementioned problems together with security issues can be addressed using some of the burgeoning Web services technologies.