McCracken, Susan; Salterio, Steven E.; Gibbins, Michael - In: Accounting, Organizations and Society 33 (2008) 4-5, pp. 362-383
We carry out an interview based field study of chief financial officer (CFO)-audit partner dyads to examine the assumption that the roles played by each side and the nature of the relationships are similar across negotiations. These dyads freely discussed with us their relationship, a specific...