Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting
47 Pages Posted: 16 Feb 2001
There are 2 versions of this paper
Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting
Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting
Date Written: July 18, 2000
Abstract
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.
Keywords: Auditor-client; Negotiation; Financial reporting; Accounting choice
JEL Classification: M41, M49
Suggested Citation: Suggested Citation
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