The Relationship between Audit Negotiation Strategies and Earning Management Practices in Corporations Listed in Egypt Stock Exchange- An Experimental Study

The research aimed to determine the relationship between negotiation strategies in auditing and earning management practices in corporations listed on the Egyptian Stock Exchange, Through the identification of negotiation strategies between the auditor (auditor partner - auditor) and the Corporation represented by the financial manager , and the extent of the impact of these strategies on earning management practices in light of the difference in a number of factors affecting the auditor's choice of negotiation strategies in the Egyptian environment.
The researcher relied on the experimental approach by designing two experiments, the first includes a sample of 120 Auditors and the second includes two independent samples (30 auditors and 30 financial managers), Using Kruskal Wallis; Mann Whitney's; Wilcoxon signed ranks test, in this study. 
The findings showed that: there is a significant impact of auditor’s experience on choosing a specific strategy from the negotiation strategies, the position whether (a partner auditor or an auditor) does not have a significant impact on the choose of a specific strategy from the negotiation strategies, there is also a significant impact of the type of audit firm (belongs to one of the Big four or not).
The choice of a negotiation strategy in the case of earning management practices differs fundamentally from that in the absence of earning management practices, Finally There is a significant difference between the opinions of each of the auditors and financial managers of corporations about choosing a particular strategy of negotiation.