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The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects

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References

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2009Materiality Decisions and the Correction of Accounting Errors108 cited

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2008Negotiation Research in Auditing104 cited

2011The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments101 cited

2019Real effects of reporting key audit matters on auditors' judgment and choice of action101 cited

2012Audit Quality Indicators: Insights from the Academic Literature95 cited

2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective88 cited

2010The Effect of Magnitude of Audit Difference and Prior Client Concessions on Negotiations of Proposed Adjustments86 cited