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The Effect of Past Client Relationship and Strength of the Audit Committee on Auditor Negotiations

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References

1981Auditor size and audit quality5,862 cited
1987Getting to Yes: Negotiating Agreement Without Giving in3,765 cited
1990Loosely Coupled Systems: A Reconceptualization2,441 cited
1975The Social Psychology of Bargaining and Negotiation1,152 cited
1987Experts, amateurs, and real estate: An anchoring-and-adjustment perspective on property pricing decisions1,075 cited
2001First offers as anchors: The role of perspective-taking and negotiator focus.836 cited
2002Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature718 cited
2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
2000Negotiation649 cited
1991Cognition and Rationality in Negotiation632 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
2010Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*486 cited
1991Conservatism and Auditor-Client Negotiations465 cited
1991Heuristics and biases: Expertise and task realism in auditing.

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437 cited

2008Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance317 cited

Cited by

2017A Live Simulation-Based Investigation: Interactions with Clients and Their Effect on Audit Judgment and Professional Skepticism65 cited
2014Relationship between audit committee characteristics, external auditors and economic value added (EVA) of public listed firms in Malaysia62 cited
2014Auditor Independence in Fact: Research, Regulatory, and Practice Implications Drawn from Experimental and Archival Research56 cited
2017An Investigation of Auditors' Judgments When Companies Release Earnings Before Audit Completion54 cited
2011Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client-Auditor Negotiation53 cited
2014Audit committee composition and effectiveness: a review of post-SOX literature49 cited
2022The Costs of Waiving Audit Adjustments46 cited
2017The Elaboration Likelihood Model: A Meta-Theory for Synthesizing Auditor Judgment and Decision Making Research41 cited
2018Auditors' Communications with Audit Committees: The Influence of the Audit Committee's Oversight Approach39 cited
2021The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures37 cited
2016Conceptualising the linkage between professional scepticism and auditor independence37 cited
2021Audit committee members’ professional identities: Evidence from the field30 cited
2018Does Audit Firm Tenure Matter to Audit Committee Members? Evidence from an Accounting Dispute26 cited
2014The Effects of an Auditor's Communication Mode and Professional Tone on Client Responses to Audit Inquiries26 cited
2022Internal audit: A case study of impact and quality of an internal control audit22 cited
2015Managers' Strategic Reporting Judgments in Audit Negotiations20 cited