Client's bargaining power and audit negotiation over earnings : evidence from audit processes in a business groups environment
Year of publication: |
2020
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Authors: | Kang, Pyung Kyung ; Kim, Yoo Chan ; Palmon, Dan |
Published in: |
Group decision and negotiation. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1572-9907, ZDB-ID 1478683-7. - Vol. 29.2020, 6, p. 1207-1238
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Subject: | Negotiation | Bargaining power | Business group | Auditor independence | Audit service | Wirtschaftsprüfung | Financial audit | Verhandlungsmacht | Konzern | Corporate group | Verhandlungen | Negotiations | Jahresabschlussprüfung | Financial statement audit | Tarifverhandlungen | Collective bargaining |
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