In this study, we examine how norms about the use of negotiation strategies by different parties in an auditor-client negotiation influence the relative efficac

In this paper, we develop and test a conceptual model that posits how the timing of concessions made by an auditor to auditee management influences negotiation

Auditors face the challenging tasks of attesting that the financial statements are free from material misstatement while simultaneously fostering a functional w

Auditors face the challenging tasks of attesting that the financial statements are free from material misstatement while simultaneously fostering a functional w

Since most audit engagements identify multiple proposed audit adjustments, auditors must decide how best to present and negotiate these adjustments with their c