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The Effect of Past Client Relationship and Strength of the Audit Committee on Auditor Negotiations
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نوع المصدر |
مقال
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بيانات التأليف |
Brown-Liburd, Helen L. (Author)
Wright, Arnold M. (Author)
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بيانات الدورية المصدر |
العنوان:
Auditing: a Journal of Practice and Theory
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رقم المجلد/ العدد: 2011/NOV V.30 N.4
رقم الإستدعاء: 657.4505 AJP الموقع: Periodicals & References Hall - 2nd floor
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الوصف المادي |
p 51-70
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رأس الموضوع/ الواصفات |
Accounting
(2845)
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المستخلص |
Auditors and clients are often required to resolve difficult, complex accounting issues in which they have different views. However, we know little about the effect of contextual factors on auditors' negotiation behaviors. This experimental study involving 63 experienced audit managers and partners examines the impact of the strength of the audit committee (strong or weak) and past relationship with the client (contending or compromising) on auditors' judgments in the pre-negotiation planning phase in resolving a difficult, subjective inventory writedown issue....
المستخلص الكامل
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| المزيد من المقالات من
الدورية:
Auditing: a Journal of Practice and Theory
(75)
العدد: 2011/NOV V.30 N.4
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