Auditor-Client Negotiation in Non-Financial Reporting Assurance Missions
This paper seeks to present the auditor-client negotiation process from non-financial assurance perspective, as to understand those factors that determine the way auditors conduct negotiations. For this, the authors analyzed a series of articles and publications extracted from Web of Science (WOS) o...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Chamber of Financial Auditors of Romania
2024-04-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: | http://revista.cafr.ro/temp/Article_9765.pdf |
| _version_ | 1797197683685851136 |
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| author | Ovidiu Constantin BUNGET Alin-Constantin DUMITRESCU Anca Diana SUMANARU Cristian LUNGU |
| author_facet | Ovidiu Constantin BUNGET Alin-Constantin DUMITRESCU Anca Diana SUMANARU Cristian LUNGU |
| author_sort | Ovidiu Constantin BUNGET |
| collection | DOAJ |
| description | This paper seeks to present the auditor-client negotiation process from non-financial assurance perspective, as to understand those factors that determine the way auditors conduct negotiations. For this, the authors analyzed a series of articles and publications extracted from Web of Science (WOS) or other research databases. These were selected based on their research topic, that focused mainly on auditor-client negotiation, assurance mission, and non-financial reporting. Further, the paper investigates most relevant research publications starting from year 2000 until present (from citations and journal ranking point of view) with the purpose of identifying those factors influencing the negotiation process when auditing non-financial information. In addition, this qualitative research represents a literature review synthesis of most relevant articles. |
| first_indexed | 2024-04-24T06:47:52Z |
| format | Article |
| id | doaj.art-8c2a6dd58c8b456f9141cf1f3ea00eec |
| institution | Directory Open Access Journal |
| issn | 1583-5812 1844-8801 |
| language | English |
| last_indexed | 2024-04-24T06:47:52Z |
| publishDate | 2024-04-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-8c2a6dd58c8b456f9141cf1f3ea00eec2024-04-22T16:55:23ZengChamber of Financial Auditors of RomaniaAudit Financiar1583-58121844-88012024-04-01202(174)28730010.20869/AUDITF/2024/174/008Auditor-Client Negotiation in Non-Financial Reporting Assurance MissionsOvidiu Constantin BUNGET0Alin-Constantin DUMITRESCU1Anca Diana SUMANARU2Cristian LUNGU3West University of Timisoara, Romania, School of Economics and Business AdministrationWest University of Timisoara, Romania, School of Economics and Business AdministrationWest University of Timisoara, Romania, School of Economics and Business AdministrationWest University of Timisoara, Romania, School of Economics and Business AdministrationThis paper seeks to present the auditor-client negotiation process from non-financial assurance perspective, as to understand those factors that determine the way auditors conduct negotiations. For this, the authors analyzed a series of articles and publications extracted from Web of Science (WOS) or other research databases. These were selected based on their research topic, that focused mainly on auditor-client negotiation, assurance mission, and non-financial reporting. Further, the paper investigates most relevant research publications starting from year 2000 until present (from citations and journal ranking point of view) with the purpose of identifying those factors influencing the negotiation process when auditing non-financial information. In addition, this qualitative research represents a literature review synthesis of most relevant articles.http://revista.cafr.ro/temp/Article_9765.pdfauditor-client negotiationassurance missionnon-financial reporting |
| spellingShingle | Ovidiu Constantin BUNGET Alin-Constantin DUMITRESCU Anca Diana SUMANARU Cristian LUNGU Auditor-Client Negotiation in Non-Financial Reporting Assurance Missions Audit Financiar auditor-client negotiation assurance mission non-financial reporting |
| title | Auditor-Client Negotiation in Non-Financial Reporting Assurance Missions |
| title_full | Auditor-Client Negotiation in Non-Financial Reporting Assurance Missions |
| title_fullStr | Auditor-Client Negotiation in Non-Financial Reporting Assurance Missions |
| title_full_unstemmed | Auditor-Client Negotiation in Non-Financial Reporting Assurance Missions |
| title_short | Auditor-Client Negotiation in Non-Financial Reporting Assurance Missions |
| title_sort | auditor client negotiation in non financial reporting assurance missions |
| topic | auditor-client negotiation assurance mission non-financial reporting |
| url | http://revista.cafr.ro/temp/Article_9765.pdf |
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