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

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References

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2015Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports127 cited
2008Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting

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126 cited

2010The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship119 cited

2012Fifteen years in the trenches: Auditor–client negotiations exposed and explored116 cited

2023How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?112 cited

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

2021Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond75 cited

2021Stakeholders’ perceptions of factors affecting the credibility of sustainability reports71 cited