Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting

Posted: 18 Apr 2001

See all articles by Michael Gibbins

Michael Gibbins

University of Alberta - Department of Accounting, Operations & Information Systems

Alan Webb

University of Waterloo - School of Accounting and Finance

Steven Salterio

Queen's University - Smith School of Business

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Abstract

We develop a model of auditor-client accounting negotiation, using the elements of negotiation examined in the behavioral negotiation literature, elaborated to include accounting contextual features indicated in the accounting literature and suggested by interviews with senior practitioners. We use a questionnaire structured according to the model to describe the elements, contextual features and associations between the two groups in a sample of real negotiations chosen by 93 experienced audit partners. The paper demonstrates important aspects of the sampled accounting negotiations and makes suggestions for further empirical and model development research.

Keywords: Auditor-client; Negotiation; Financial reporting; Accounting choice

JEL Classification: M41, M43, M49

Suggested Citation

Gibbins, Michael and Webb, Alan and Salterio, Steven E., Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting. Journal of Accounting Research, 2001, Available at SSRN: https://ssrn.com/abstract=260060

Michael Gibbins

University of Alberta - Department of Accounting, Operations & Information Systems ( email )

Edmonton, Alberta T6G 2R6
Canada
780-492-2718 (Phone)
780-492-3325 (Fax)

Alan Webb

University of Waterloo - School of Accounting and Finance ( email )

200 University Avenue West
Waterloo, Ontario N2L 3G1 N2L 3G1
Canada

Steven E. Salterio (Contact Author)

Queen's University - Smith School of Business ( email )

Kingston, Ontario K7L 3N6
Canada
613-533-6926 (Phone)

HOME PAGE: http://smith.queensu.ca/faculty_and_research/faculty_list/salterio-steven.php

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