Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls/DISCUSSION OF Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls

Much of what takes place in auditor-client management negotiations occurs in unobservable settings and normally does not result in publicly available archival records. Recent research has increasingly attempted to probe issues relating to accounting negotiations in part due to recent events in the f...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2005-01, Vol.24, p.171
Hauptverfasser:	Gibbins, Michael, McCracken, Susan A, Salterio, Steven E, Johnstone, Karla M
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Audit committees Auditing standards Auditor changes Auditors Chief financial officers Client relationships Comparative analysis Financial reporting Financial statements Negotiations Questionnaires Studies
Online-Zugang:	Volltext
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