<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>Although the financial statements of an organization are considered a product of management, prior research suggests that a company's financial statements may be affected by the negotiation strategy employed by the auditor when resolving audit differences with management. However, little...

Approximately 80 percent of individual tax returns filed with the IRS result in refunds. According to 2003 Statistics of Income data, these refunds average approximately $2,400. In effect, over-withholding of federal income taxes results in interest-free loans to the government, creating...

Prior studies report that less experienced staff accountants are often susceptible to confirmation bias in the evaluation of evidence. This bias results in non-objective information evaluation by staff level accountants. This study examines how the perceived objectivity of the staff accountant...