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Keywords: Audit negotiation
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Journal Articles
Audit negotiations: The effect of communicating national office involvement and auditor approach on negotiation outcomes
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2018) 33 (8-9): 658–682.
Published: 30 October 2018
...Carolyn MacTavish Purpose Audit negotiations are impacted by many factors. This study aims to investigate how two such factors, communication of the National Office Accounting Consultation Unit (ACU) and the auditor’s approach, affect chief financial officers’ (CFOs’) willingness to adjust...
