Interactive auditor-client negotiations : the effects of the accumulating nature and direction of audit differences
Year of publication: |
2022
|
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Authors: | Hatfield, Richard C. ; Mullis, Curtis E. ; Trotman, Ken T. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 7, p. 223-241
|
Subject: | interacting negotiations | audit adjustment | conservatism | social influences | expectancy violation theory | normative leverage |
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