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Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting

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  1. Parker, Lee D. & Schmitz, Jana, 2022. "The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control," Accounting, Organizations and Society, Elsevier, vol. 98(C).
  2. Daniel Folkinshteyn, 2021. "Financial Experts On The Audit Committee: Wolves In Sheep’S Clothing?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 15(1), pages 45-60.
  3. Frank D. Hodge & Roger D. Martin & Jamie H. Pratt, 2006. "Audit Qualifications of Income†Decreasing Accounting Choices," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 369-394, June.
  4. Elisabeth Bertin & Christophe Godowski, 2010. "Interactions entre les acteurs du processus global d'audit et gouvernance de l'entreprise : une étude exploratoire," Post-Print hal-00477399, HAL.
  5. Bennett, G. Bradley & Hatfield, Richard C., 2018. "Staff auditors' proclivity for computer-mediated communication with clients and its effect on skeptical behavior," Accounting, Organizations and Society, Elsevier, vol. 68, pages 42-57.
  6. Richard C. Hatfield & Christopher P. Agoglia & Maria H. Sanchez, 2008. "Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1183-1207, December.
  7. Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
  8. Dodgson, Mary Kate & Agoglia, Christopher P. & Bennett, G. Bradley, 2021. "The influence of relationship partners on client managers’ negotiation positions," Accounting, Organizations and Society, Elsevier, vol. 92(C).
  9. Bird, Andrew & Karolyi, Stephen A. & Ruchti, Thomas G., 2019. "Understanding the “numbers game”," Journal of Accounting and Economics, Elsevier, vol. 68(2).
  10. Laurence Daoust & Bertrand Malsch, 2020. "When the Client Is A Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1333-1369, September.
  11. Myojung Cho & Gopal V. Krishnan, 2023. "Principles-based accounting standards and audit outcomes: empirical evidence," Review of Accounting Studies, Springer, vol. 28(1), pages 164-200, March.
  12. Preeti Choudhary & Kenneth Merkley & Katherine Schipper, 2022. "The Costs of Waiving Audit Adjustments," Journal of Accounting Research, Wiley Blackwell, vol. 60(5), pages 1813-1857, December.
  13. Maarten Corten & Tensie Steijvers & Nadine Lybaert & Céline Coeckelbergs, 2021. "The Influence of the CEO on Auditor Choice in Private Firms: An Interplay of Willingness and Ability," Sustainability, MDPI, vol. 13(12), pages 1-19, June.
  14. Sanaz Aghazadeh & Yoon Ju Kang & Marietta Peytcheva, 2023. "Auditors’ scepticism in response to audit committee oversight behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2013-2034, June.
  15. Kang, Yoon Ju, 2019. "Are Audit Committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures?," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.
  16. Duff, Angus & Einig, Sandra, 2009. "Understanding credit ratings quality: Evidence from UK debt market participants," The British Accounting Review, Elsevier, vol. 41(2), pages 107-119.
  17. Ganesh Krishnamoorthy & Arnie Wright & Jeffrey Cohen, 2002. "Audit Committee Effectiveness and Financial Reporting Quality: Implications for Auditor Independence," Australian Accounting Review, CPA Australia, vol. 12(28), pages 3-13, November.
  18. Kevin Koh & Li Li & Xuejiao Liu & Chunfei Wang, 2023. "The Effect of Audit Partner Diversity on Audit Quality: Evidence from China," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 340-380, March.
  19. Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da, 2017. "The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(1), pages 37-51.
  20. Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
  21. Bierstaker, James & Janvrin, Diane & Lowe, D. Jordan, 2014. "What factors influence auditors' use of computer-assisted audit techniques?," Advances in accounting, Elsevier, vol. 30(1), pages 67-74.
  22. Melinda Timea FULOP & Nicolae MAGDAS & George Silviu CORDOS, 2019. "Theoretical Background Of Internal And External Environment Of Negotiation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(21), pages 1-3.
  23. Van Landuyt, Ben W., 2021. "Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?," Accounting, Organizations and Society, Elsevier, vol. 88(C).
  24. Yan Luo & Steven E. Salterio, 2021. "Toward an Archival Measure of the Likelihood of Auditor‐Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture†," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 109-143, March.
  25. Steven E. Salterio, 2008. "A Strategy for Dealing with Financial Reporting Fraud: Fewer Mandates, More Auditing," Accounting Perspectives, John Wiley & Sons, vol. 7(2), pages 111-122, May.
  26. Julia Baldauf & Marcel Steller & Rudolf Steckel, 2015. "The Influence of Audit Risk and Materiality Guidelines on Auditors’ Planning Materiality Assessment," Accounting and Finance Research, Sciedu Press, vol. 4(4), pages 1-97, November.
  27. Kathryn Kadous & Yuepin (Daniel) Zhou, 2019. "How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 108-131, March.
  28. Jones, Joanne & MacTavish, Carolyn & Schultz, Wendy, 2019. "The effect of gender and firm identification on auditor pre-negotiation judgments," Advances in accounting, Elsevier, vol. 44(C), pages 49-57.
  29. Papirakis, Rachel, 2022. "Auditors’ self-actualization and ability to resist client pressure: Evidence from Canada," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  30. Blaufus, Kay & Lorenz, Daniela & Milde, Michael & Peuthert, Benjamin & Schwäbe, Alexander N., 2022. "Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments," Accounting, Organizations and Society, Elsevier, vol. 97(C).
  31. Michael Gibbins & Susan A. McCracken & Steve E. Salterio, 2007. "The Chief Financial Officer's Perspective on Auditor†Client Negotiations," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 387-422, June.
  32. Perreault, Stephen & Kida, Thomas, 2011. "The relative effectiveness of persuasion tactics in auditor–client negotiations," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 534-547.
  33. Jennifer K. Howard & Myungsoo Son & Hakjoon Song, 2023. "Shareholders’ Perception of Auditor Type and Timing of Auditor Engagement: Evidence from Auditor Ratification," Australian Accounting Review, CPA Australia, vol. 33(3), pages 284-301, September.
  34. Sarowar Hossain & Larelle Chapple & Gary S. Monroe, 2018. "Does auditor gender affect issuing going‐concern decisions for financially distressed clients?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(4), pages 1027-1061, December.
  35. Cohen, Sandra & Leventis, Stergios, 2013. "Effects of municipal, auditing and political factors on audit delay," Accounting forum, Elsevier, vol. 37(1), pages 40-53.
  36. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
  37. Obermire, Kara M. & Cohen, Jeffrey R. & Zehms, Karla M., 2021. "Audit committee members’ professional identities: Evidence from the field," Accounting, Organizations and Society, Elsevier, vol. 93(C).
  38. Krista Fiolleau & Kris Hoang & Karim Jamal & Shyam Sunder, 2013. "How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 864-890, September.
  39. Bryan K. Church & Narisa Tianjing Dai & Xi (Jason) Kuang & Xuejiao Liu, 2020. "The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1756-1787, September.
  40. Steven J. Kachelmeier & Ben W. Van Landuyt, 2017. "Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 963-994, September.
  41. Ovidiu Constantin BUNGET & Adriana TIRON-TUDOR & Anca Diana SUMANARU, 2019. "Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(154), pages 247-247.
  42. Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2021. "Determinants and career consequences of early audit partner rotations," CFS Working Paper Series 676, Center for Financial Studies (CFS).
  43. Cipriano, Michael & Hamilton, Erin L. & Vandervelde, Scott D., 2017. "Has the lack of use of the qualified audit opinion turned it into the “Rotten Kid” threat?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 47(C), pages 26-38.
  44. Hamrick, Jennifer & Schafer, Jennifer & DeZoort, Todd, 2023. "The effect of client gender and negotiation style on auditors' proposed audit adjustments," Advances in accounting, Elsevier, vol. 62(C).
  45. Steven M. Glover & Mark H. Taylor & Yi‐Jing Wu & Ken T. Trotman, 2019. "Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?†," Contemporary Accounting Research, John Wiley & Sons, vol. 36(3), pages 1417-1460, September.
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