Evidence about Auditor-Client Management Negotiation Concerning Client’s Financial Reporting

Michael Gibbins

University of Alberta – Department of Accounting, Operations & Information Systems

Alan Webb

University of Waterloo – School of Accounting and Finance

Steven Salterio

Queen’s University – Smith School of Business

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.

Evidence about Auditor-Client Management Negotiation Concerning Client’s Financial Reporting

Be the first to comment

Leave a Reply

Tu dirección de correo no será publicada.


*


Google Analytics