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dc.contributor.authorKulset, Ellen Hiorth Marthinsen
dc.contributor.authorStuart, Iris
dc.date.accessioned2024-01-08T14:01:28Z
dc.date.available2024-01-08T14:01:28Z
dc.date.created2018-08-10T11:02:20Z
dc.date.issued2018
dc.identifier.citationKulset, E., & Stuart, I. (2018). Auditor–client negotiations over disputed accounting issues: Evidence from one of the Norwegian Big 4 firms. International Journal of Auditing, 22(3), 435-448.en_US
dc.identifier.issn1090-6738
dc.identifier.urihttps://hdl.handle.net/11250/3110413
dc.description.abstractIn this study we investigate data collected in an experiential survey from partners at one of the Norwegian Big 4 audit firms concerning 79 disputed accounting issues resolved by auditor–client negotiations. The study is designed to complement prior experimental findings on the auditors' use of negotiation strategies using a different research method (survey‐based retrospective recall). We first investigate which negotiation strategies and tactics audit partners use. We then test three hypotheses (one new and two others that extend prior findings) and find (i) the more precise the relevant accounting standard, (ii) the more general audit experience or task‐specific negotiation experience the auditor has, and (iii) the less positive the auditor–client relationship is that the more auditors agree that contending tactics were used in their own negotiation strategies. Finally, we test the relative importance of different context variables to the auditor's use of the contending strategy and the negotiated accounting outcome.en_US
dc.language.isoengen_US
dc.titleAuditor-client negotiations over disputed accounting issues: Evidence from one of the Norwegian Big 4 firmsen_US
dc.typePeer revieweden_US
dc.typeJournal articleen_US
dc.description.versionacceptedVersionen_US
dc.source.pagenumber435-448en_US
dc.source.volume22en_US
dc.source.journalInternational Journal of Auditingen_US
dc.source.issue3en_US
dc.identifier.doihttps://doi.org/10.1111/ijau.12129
dc.identifier.cristin1600953
cristin.ispublishedtrue
cristin.fulltextoriginal
cristin.fulltextpostprint
cristin.qualitycode1


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