search query: @indexterm Negotiation / total: 621
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| Author: | McCracken, S. Salterio, S.E. Gibbins, M. |
| Title: | Auditor-client management relationships and roles in negotiating financial reporting |
| Journal: | Accounting, Organizations and Society
2008 : JUL, VOL. 33:4-5 p.362-383 |
| Index terms: | auditors negotiation financial reporting roles interviewing |
| Language: | eng |
| Abstract: | This paper presents an interview based field study of chief financial officer (hereafter as: 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. The dyads freely discussed their relationship, a specific issue negotiated and it's resolution process. It is found, among others, that the CFO's actions and expectations in the 'shadow' negotiations appear to define the auditor's role and the relationship's parameters, but both can evolve over time. The research provides new insights into both how the roles and relationship are (re)negotiated and the CFO's commanding position in the process. |
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