Interactive auditor-client negotiations : the effects of the accumulating nature and direction of audit differences

Richard C. Hatfield, Curtis E. Mullis, Ken T. Trotman

Year of publication:	2022
Authors:	Hatfield, Richard C. ; Mullis, Curtis E. ; Trotman, Ken T.
Published in:	The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 7, p. 223-241
Subject:	interacting negotiations \| audit adjustment \| conservatism \| social influences \| expectancy violation theory \| normative leverage \| Wirtschaftsprüfung \| Financial audit \| Verhandlungen \| Negotiations \| Theorie \| Theory \| Soziale Beziehungen \| Social relations \| Experiment

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