Saleh, Norman Mohd; Iskandar, Takiah Mohd; Rahmat, Mohd … - In: Asian Review of Accounting 15 (2007) December, pp. 147-163
Purpose – Conflicts between managers and outside auditors may exist in choosing alternative accounting procedures. Since auditors are appointed by the firm, they are subject to dismissal if divergent opinions cannot be resolved. To a lesser extent, financial reports are often negotiated. In...