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In today's financial world, the relationship between auditors and business owners is crucial for reaching an agreement during negotiations. Both parties benefit from a long-term relationship as it reduces costs associated with changing auditors and provides valuable knowledge to the auditors. The existence of financial and non-financial risks and incentives creates common interests between the two parties. Reaching an acceptable report requires both parties to work together, which motivates them to resolve differences of opinion. Negotiation is necessary when the business owner chooses a procedure for accounting that is not in accordance with accounting principles or enters into new transactions without a standard having been determined and approved. The importance of this research can be examined from two perspectives: one based on social identity theory, which states that an auditor's efficiency in negotiation is influenced by their professional identity; the other based on market share, which suggests that a low market share can influence an auditor's professional identity during negotiations. Recent theories of confrontation and level of enthusiasm have also been formulated to understand the role of behavioral sciences in the negotiation process. The parties start negotiations to manage conflicts and reach an agreement, and the auditors adopt different strategies, including the scoring strategy, which is influenced by various factors. The current research aims to investigate the effect of the auditor's behavioral characteristics on the adoption of the scoring strategy in negotiations between the auditor and the CEO.