Journal article
Auditor–client management relationships and roles in negotiating financial reporting
Abstract
We carry out an interview based field study of chief financial officer (CFO)–audit partner dyads to examine the assumption that the roles played by each side and the nature of the relationships are similar across negotiations. These dyads freely discussed with us their relationship, a specific issue negotiated and it’s resolution process. Employing the lens of social positioning negotiation research, we find these negotiations are ‘fluid’, with …
Authors
McCracken S; Salterio SE; Gibbins M
Journal
Accounting Organizations and Society, Vol. 33, No. 4-5, pp. 362–383
Publisher
Elsevier
Publication Date
May 2008
DOI
10.1016/j.aos.2007.09.002
ISSN
0361-3682