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| Author: | Beattie, V. Fearnley, S. Brandt, R. |
| Title: | A grounded theory model of auditor-client negotiations |
| Journal: | International Journal of Auditing
2004 : MAR, VOL. 8:1, p. 1-19 |
| Index terms: | Auditors Clients Negotiation |
| Freeterms: | Grounded theory |
| Language: | eng |
| Abstract: | A grounded theory model is developed of the negotiation process and the factors that influence the nature of the outcome of interactions. This model identifies, as principal analytical categories, a range of general relationship factors and specific accounting isue factors that influence aspects of the negotiation process. |
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