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- W2149381623 abstract "Investor confidence is the cornerstone of the capital markets, and reporting quality depends on the proper resolution of contentious accounting and disclosure matters that surface during the audit process. As our overview of the auditor-client negotiation process portrays, the negotiation literature depicts this process as consisting of three stages: pre-negotiation, negotiation, and negotiation outcomes. These stages are influenced by characteristics of the auditor, the client, and the environment. A unique aspect of auditor-client negotiations is the very rich, complex set of environmental factors such as nature (complexity) of the issue, litigation, corporate governance, and the multiperiod relationship between the auditor and the client. We identify the major findings of this emerging body of work, recommend promising avenues for future research, and suggest implications for practice." @default.
- W2149381623 created "2016-06-24" @default.
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- W2149381623 date "2008-03-01" @default.
- W2149381623 modified "2023-10-18" @default.
- W2149381623 title "Negotiation Research in Auditing" @default.
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- W2149381623 doi "https://doi.org/10.2308/acch.2008.22.1.91" @default.
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