The effects of performance-based profit-sharing schemes and client pressure on auditors' pre-negotiation judgments
Abhijit Das, Vincent K. Chong, Stijn Masschelein, Isabel Z. Wang, David R. Woodliff
| Year of publication: |
2025
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|---|---|
| Authors: | Das, Abhijit ; Chong, Vincent K. ; Masschelein, Stijn ; Wang, Isabel Z. ; Woodliff, David R. |
| Published in: |
Advances in accounting : a research annual. - New York, NY [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 2401600-7. - Vol. 68.2025, Art.-No. 100781, p. 1-10
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| Subject: | Auditor-client negotiation | Auditors' pre-negotiation judgments | Client pressure | Performance-based profitsharing schemes | Theory of motivated reasoning | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Leistungsentgelt | Performance pay | Leistungsanreiz | Performance incentive |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2024.100781 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015435889