Auditors and clients are often required to resolve difficult, complex accounting issues in which they have different views. Despite its importance we have little knowledge of the effect of contextual factors on auditors' negotiation behaviors. This experimental study involving 63 experienced...

Auditor-client negotiations are a common and critical part of the financial reporting process, yet we know little about contextual factors that influence negotiation judgments from the manager's perspective. Managers have incentives to act aggressively since outcomes often materially impact...

Advanced audit data analytics tools allow auditors to analyze the entire population of accessible client transactions. Though this approach has measurable benefits for audit efficiency and effectiveness, auditors caution that it does not incrementally increase the level of assurance expressed...

Auditors and clients are often required to resolve difficult, complex accounting issues in which they have different views. This resolution entails a negotiation process where research has shown that the strategies employed have dramatic effects on the process, final agreed upon outcome, and the...