This paper contributes to the growing literature on the auditor-client management negotiation process by focusing on the dyadic relationship. Our audit partner-CFO dyads describe the process of resolving issues related to financial reporting using a combination of open ended and semi-structured...

Much attention is beginning to be paid to auditor client management negotiation as a result of recent events in the financial world. Gibbins, Salterio and Webb [GSW 2001] developed an accounting specific negotiation model and gathered collaborative data from audit partners. To lay the basis for...

The balanced scorecard has been hailed as one of the major developments in management accounting in the last decade. Lipe and Salterio (2000) show that one of the key features of this development, the inclusion of measures that are unique to the strategic objectives of a business unit, tend to...

The balanced scorecard is one of the major developments in management accounting in the past decade (Ittner and Larcker 2001). Lipe and Salterio (2000) find that managers ignore one of the key scorecard features, the inclusion of measures that are unique to the strategic objectives of a business...

We provide a discussion of Hannan, Rankin and Towry (HRT) (2006) The effect of information systems on honesty in managerial reporting: A behavioral perspective. Some agency theorists have suggested that while individuals have some preference for honesty, their honesty threshold is so low that...

Calls for greater transparency of accounting information were consistent in media discourse after the accounting crisis early this century. Our analysis of the media suggests different emergent meanings were associated with these calls of transparency and an underlying ‘taken for grantedness'....

The purpose of this introduction to this mini-forum on replication research in accounting is to explain the thought process behind the decision to publish back to back in the same issue of Contemporary Accounting Research two articles that have a substantial overlap in motivation, data and...

There have been increased calls for rigorous research that contributes to both practice and academic literature. We argue that behavioural accounting experimental researchers (BAR researchers) are particularly well-positioned to answer this call by carrying out research that directly study the...