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

Although the financial statements of an organization are considered a product of management, prior research suggests that a company's financial statements may b

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

This study reports the result of an experiment examining the impact of the magnitude of the difference between an auditor's preferred balance and the client's u