The impact of the timing of a prior year's auditor concessions on financial officers' judgments

• Main Authors: Cheng, Mandy M., Tan, Hun-Tong, Trotman, Ken T., Tse, Aileen
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2019
• Subjects: Business::Finance; Negotiation Strategy; Auditor-client Negotiations
• Online Access: https://hdl.handle.net/10356/82747; http://hdl.handle.net/10220/49089
• Institution: Nanyang Technological University

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...