HATFIELD, RICHARD C.; AGOGLIA, CHRISTOPHER P.; SANCHEZ, … - In: Journal of Accounting Research 46 (2008) 5, pp. 1183-1207
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>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...