Although the financial statements of an organization are considered a product ofmanagement, prior research suggests that a company’s financial statements may be affected bythe negotiation strategy employed by the auditor when resolving audit differences withmanagement. However, little...

Auditors face the challenging tasks of attesting that the financial statements are free from material misstatement while simultaneously fostering a functional working relationship with the client. As the financial statements may be considered, in part, a product of negotiations between the...

This paper describes and documents evidence of the pedagogical value of an interactive professional learning experience (IPLE). IPLE exposes students to realistic practice environments within the classroom by bringing practitioners together with students in a professional supervisory setting....

Although the financial statements of an organization are considered a product of management, prior research suggests that a company's financial statements may be affected by the negotiation strategy employed by the auditor when resolving audit differences with management. However, little...

Auditors face the challenging tasks of attesting that the financial statements are free from material misstatement while simultaneously fostering a functional working relationship with the client. As the financial statements may be considered, in part, a product of negotiations between the...