search query: @indexterm Clients / total: 219
reference: 21 / 219
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. |
SCIMA