Effects of earnings forecasts and heightened professional skepticism on the outcomes of client-auditor negotiation
Year of publication: |
2013
|
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Authors: | Brown-Liburd, Helen L. ; Cohen, Jeffrey ; Trompeter, Greg |
Published in: |
Journal of business ethics : JOBE. - Dordrecht : Springer, ISSN 0167-4544, ZDB-ID 868017-6. - Vol. 116.2013, 2, p. 311-325
|
Subject: | Professional skepticism | Negotiation | Earnings management | Auditor's ethics | Audit judgment | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Verhandlungen | Negotiations |
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