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Auditor–client negotiations over disputed accounting issues: Evidence from one of the Norwegian Big 4 firms
16 references·1 citing·53 second hop
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References

  • 1983A MEASURE OF STYLES OF HANDLING INTERPERSONAL CONFLICT.1,599 cited
  • 1994Negotiation in social conflict1,180 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
  • 1985THE EFFECTS OF FRAMING AND NEGOTIATOR OVERCONFIDENCE ON BARGAINING BEHAVIORS AND OUTCOMES.503 cited
  • 1991Conservatism and Auditor-Client Negotiations465 cited
  • 2003The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods369 cited
  • 2007Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity331 cited
  • 2010Auditor Independence in a Private Firm and Low Litigation Risk Setting287 cited
  • 2003Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context274 cited
  • 1997An Examination of Factors Affecting the Decision to Waive Audit Adjustments181 cited
  • 2000Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors156 cited
  • 2005Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls139 cited
  • 2001The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects

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138 cited
  • 2007The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations135 cited
  • 2006A comparison of auditor and client initial negotiation positions and tactics121 cited
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    • 2021Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective11 cited