Completing and Corroborating the Model of Auditor-Client Negotiation About Accounting Issues by Comparing Auditor and Chief Financial Officer Views

Much attention is beginning to be paid to auditor client management negotiation as a result of recent events in the financial world. Gibbins, Salterio and Webb [GSW 2001] developed an accounting specific negotiation model and gathered collaborative data from audit partners. To lay the basis for further understanding of the dynamics of the negotiation process, our research examines the views of chief financial officers (CFOs) and compares and …