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Auditor-client management relationships and roles in negotiating financial reporting

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...

Persistent link: https://www.econbiz.de/10005191106

The auditor's strategy selection for negotiation with management : flexibility of initial accounting position and nature of the relationship

Gibbins, Michael; McCracken, Susan; Salterio, Steven E. - In: Accounting, organizations and society : an … 35 (2010) 6, pp. 579-595

Persistent link: https://www.econbiz.de/10008660364

Auditor-client management relationships and roles in negotiating financial reporting

McCracken, Susan; Salterio, Steven E.; Gibbins, Michael - In: Accounting, organizations and society : an … 33 (2008) 4/5, pp. 362-383

Persistent link: https://www.econbiz.de/10003730327

Auditor–client management relationships and roles in negotiating financial reporting

Mccracken, Susan; Salterio, Steven E.; Gibbins, Michael - In: Accounting, organizations and society : an … 33 (2008) 4, pp. 362-383

Persistent link: https://www.econbiz.de/10007988345

Auditor–client management relationships and roles in negotiating financial reporting

McCracken, Susan; Salterio, Steven E.; Gibbins, Michael - In: Accounting, organizations and society : an … 33 (2008) 4, pp. 362-384

Persistent link: https://www.econbiz.de/10008879939

The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship

Gibbins, Michael; McCracken, Susan; Salterio, Steven E. - In: Accounting, organizations and society : an … 35 (2010) 6, pp. 579-596

Persistent link: https://www.econbiz.de/10008444190

RESEARCH PAPERS - Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls

Gibbins, Michael; McCracken, Susan A.; Salterio, Steven E. - In: Auditing : a journal of practice & theory 24 (2005), pp. 171-194

Persistent link: https://www.econbiz.de/10006956439