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...
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| Main Authors: | , , , |
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| 其他作者: | |
| 格式: | Article |
| 語言: | English |
| 出版: |
2019
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| 主題: | |
| 在線閱讀: | https://hdl.handle.net/10356/82747 http://hdl.handle.net/10220/49089 |
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| 機構: | Nanyang Technological University |
| 語言: | English |