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The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations

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References

1960The Norm of Reciprocity: A Preliminary Statement11,995 cited
2001The theory and practice of corporate finance: evidence from the field5,947 cited
1984The Art and Science of Negotiation.2,453 cited
1994Negotiation in social conflict1,180 cited
1975The Social Psychology of Bargaining and Negotiation1,152 cited
2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
2014AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH892 cited
1983The Art and Science of Negotiation716 cited
1990Negotiation behavior and outcomes: Empirical evidence and theoretical issues.648 cited
2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
1991Conservatism and Auditor-Client Negotiations465 cited
2003Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context274 cited
1998Consequences of Perceiving Oneself as Responsible for Obtaining a Discount: Evidence for Smart‐Shopper Feelings241 cited
1997The Determinants of Audit Client Satisfaction Among Clients of Big 6 Firms.189 cited
1997An Examination of Factors Affecting the Decision to Waive Audit Adjustments

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181 cited

2000Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts?166 cited

Cited by

2017The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments109 cited
2008The impact of auditor rotation on auditor–client negotiation104 cited
2008Negotiation Research in Auditing104 cited
2020How Audit Committee Chairs Address Information-Processing Barriers92 cited
2010The Effect of Magnitude of Audit Difference and Prior Client Concessions on Negotiations of Proposed Adjustments86 cited
2019The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China83 cited
2009Resolving Disputed Financial Reporting Issues: Effects of Auditor Negotiation Experience and Engagement Risk on Negotiation Process and Outcome82 cited
2011The relative effectiveness of persuasion tactics in auditor–client negotiations81 cited
2013When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?80 cited
2021Stakeholders’ perceptions of factors affecting the credibility of sustainability reports71 cited
2011The Effect of Past Client Relationship and Strength of the Audit Committee on Auditor Negotiations69 cited
2011The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision68 cited
2019When the Client Is a Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence66 cited
2009An Examination of the Effects of Auditor Rank on Pre-Negotiation Judgments65 cited
2012The role of the audit committee in resolving auditor‐client disagreements: a Malaysian study63 cited
2008The effect of framing and negotiation partner’s objective on judgments about negotiated transfer prices56 cited