Search Results - subject:"auditor-client negotiations"

How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations?

Bhaskar, Lori Shefchik; Majors, Tracie M.; Vitalis, Adam - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2288-2313

Persistent link: https://www.econbiz.de/10014442835

Discussion of: the effect of client gender and negotiation style on auditors' proposed audit adjustments

Alderman, Jillian - In: Advances in accounting : a research annual 62 (2023), pp. 1-4

Persistent link: https://www.econbiz.de/10014382189

The influence of perspective taking encouraged by the audit committee on auditor and client judgments during accounting disputes

Bhattacharjee, Sudip; Moreno, Kimberly K.; Pyzoha, … - In: Auditing : a journal of practice & theory 39 (2020) 3, pp. 29-53

Persistent link: https://www.econbiz.de/10012301802

The effects of client status and the auditor's presentation of multiple estimation alternatives on client financial reporting aggressiveness

Aghazadeh, Sanaz; Collins, Andrew M.; Stefaniak, Chad M. - In: Behavioral research in accounting 32 (2020) 2, pp. 1-14

Persistent link: https://www.econbiz.de/10012813487

The impact of the timing of a prior year's auditor concessions on financial officers' judgments

Cheng, Mandy Man-sum; Tan Hun Tong; Trotman, Ken T.; … - In: Auditing : a journal of practice & theory 36 (2017) 1, pp. 43-62

Persistent link: https://www.econbiz.de/10011670149

Has the lack of use of the qualified audit opinion turned it into the "Rotten Kid" threat?

Cipriano, Michael; Hamilton, Erin L.; Vandervelde, Scott D. - In: Critical perspectives on accounting : an international … 47 (2017), pp. 26-38

Persistent link: https://www.econbiz.de/10011750766

Concession, contention, and accountability in auditor-client negotiations

Bergner, Jason M.; Peffer, Sean A.; Ramsay, Robert J. - In: Behavioral research in accounting 28 (2016) 1, pp. 15-25

Persistent link: https://www.econbiz.de/10011450278

A participant observation study of the resolution of audit engagement challenges in government tax compliance audits

Hayes, Rick Stephan; Baker, Richard - In: Qualitative Research in Accounting & Management 11 (2014), pp. 416-439

Purpose –The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee...

Persistent link: https://www.econbiz.de/10011078427

A participant observation study of the resolution of audit engagement challenges in government tax compliance audits

Hayes, Rick Stephan; Baker, Richard - In: Qualitative research in accounting & management : QRAM 11 (2014) 4, pp. 416-439

Persistent link: https://www.econbiz.de/10010469108

A participant observation study of the resolution of audit engagement challenges in government tax compliance audits

Stephan Hayes, Rick; Baker, Richard - In: Qualitative Research in Accounting & Management 11 (2014) 4, pp. 416-439

Purpose – The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee...

Persistent link: https://www.econbiz.de/10014988033