Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting
Author | : Michael Gibbins |
Publisher | : |
Total Pages | : 47 |
Release | : 2008 |
ISBN-13 | : OCLC:1290315172 |
ISBN-10 | : |
Rating | : 4/5 ( Downloads) |
Download or read book Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting written by Michael Gibbins and published by . This book was released on 2008 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: We develop a model of auditor-client accounting negotiation, using the elements of negotiation examined in the behavioral negotiation literature, elaborated to include accounting contextual features indicated in the accounting literature and suggested by interviews with senior practitioners. We use a questionnaire structured according to the model to describe the elements, contextual features and associations between the two groups in a sample of real negotiations chosen by 93 experienced audit partners. The paper demonstrates important aspects of the sampled accounting negotiations and makes suggestions for further empirical and model development research.