The impact of the timing of a prior year's auditor concessions on financial officers' judgments
Auditors and clients negotiate on financial statement numbers over time. In this study, we extend the existing literature on auditor-client negotiations by examining the judgments of client financial officers in a multi-period setting. We conduct an experiment to examine how an auditor's use of...
| Main Authors: | , , , |
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| Other Authors: | |
| Format: | Journal Article |
| Language: | English |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://hdl.handle.net/10356/82747 http://hdl.handle.net/10220/49089 |