Evidence about Auditor-Client Management Negotiation Concerning Client's Financial Reporting
Preprint
- 1 January 2001
- preprint
- Published by Elsevier in SSRN Electronic Journal
- Vol. 39 (3) , 535-563
- https://doi.org/10.2139/ssrn.259304
Abstract
We develop a model of auditor-client accounting negotiation, using the elements of negotiation examined in the behavioral negotiation literature, elaborated toKeywords
This publication has 34 references indexed in Scilit:
- Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and DirectorsInternational Journal of Auditing, 2000
- Performance Measure Garbling Under Renegotiation in Multi-Period AgenciesJournal of Accounting Research, 1999
- Earnings management to avoid earnings decreases and lossesJournal of Accounting and Economics, 1997
- Choosing the Wrong Pond: Social Comparisons in Negotiations That Reflect a Self-Serving BiasThe Quarterly Journal of Economics, 1996
- Effects of Gain-Loss Frames in Negotiation: Loss Aversion, Mismatching, and Frame AdoptionOrganizational Behavior and Human Decision Processes, 1994
- Framing Effects and the Distributive Aspect of Integrative BargainingOrganizational Behavior and Human Decision Processes, 1993
- Conservatism and Auditor-Client NegotiationsJournal of Accounting Research, 1991
- Managerial competition, information costs, and corporate governanceJournal of Accounting and Economics, 1988
- Accountability to constituents: A two-edged swordOrganizational Behavior and Human Performance, 1984
- Qualified audit opinions and stock prices: Information content, announcement dates, and concurrent disclosuresJournal of Accounting and Economics, 1984