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  • Search: subject:"Audit differences"
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Year of publication
Subject
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Audit differences 1 Auditor-client relations 1 Client retention 1 Dienstleistungsqualität 1 Financial audit 1 Financial statement adjustments 1 Motivation 1 Negotiation strategy 1 Reciprocity 1 Service quality 1 Wirtschaftsprüfung 1 audit differences 1 instrumental bias 1 material 1 materiality 1 motivated reasoning 1 perspective taking 1
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Online availability
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Free 2
Type of publication
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Article 2
Type of publication (narrower categories)
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Article in journal 1 Aufsatz in Zeitschrift 1
Language
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English 2
Author
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Agoglia, Christopher P. 1 Altiero, Elizabeth C. 1 Hatfield, Richard C. 1 Kang, Yoon Ju 1 Peecher, Mark E. 1 Sanchez, Maria H. 1
Published in...
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Contemporary accounting research : the journal of the Canadian Academic Accounting Association 1
Source
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BASE 1 ECONIS (ZBW) 1
Showing 1 - 2 of 2
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Motivated perspective taking : why prompting auditors to take an investor's perspective makes them treat identified audit differences as less material
Altiero, Elizabeth C.; Kang, Yoon Ju; Peecher, Mark E. - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 339-370
Persistent link: https://www.econbiz.de/10013165386
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Cover Image
The effect of client characteristics on the negotiation tactics of auditors
Hatfield, Richard C.; Agoglia, Christopher P.; Sanchez, … - 2006
audit differences withmanagement. However, little subsequent research has discussed the potential strategies thatauditors …-Sarbanes-Oxley environment, whether auditors will employ a reciprocitybasedstrategy for the resolution of audit differences and what client …
Persistent link: https://www.econbiz.de/10009451011
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