The main purpose of this paper is to analyse the relationship between auditor auditee negotiation outcome and the … influence on auditor auditee negotiation outcome. Meanwhile, audit committee independence, audit committee expertise and the … number of meetings were not relevant in explaining auditor auditee negotiation outcomes. Within the control variable, the …

industry specialist, auditor experience and the audit firm size) on auditor-auditee negotiation outcomes. For the entire sample … and auditor-auditee negotiation outcomes, a positive and significant relationship between auditor experience and the … relationship between auditee importance and size and auditor-auditee negotiation outcome. …