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...

The promulgation of PCAOB Audit Standard No. 3 (2004) highlights the recent focus on workpaper documentation quality and its influence on audit quality. Our study examines how the mode of audit workpaper review affects reviewer judgments through its influence on workpaper documentation. Due to...

Auditors execute customer relationship management activities (hereafter CRM), such as minimizing disruptions and communicating effectively, to maintain or increase customer satisfaction of client managers. These activities are typically linked to auditors' commercial objectives. However, using...