How CFOs and Auditors approach negotiations when deadline pressure looms

What is it about?

In this study, we consider the possibility that deadline pressure (i.e., the end of the audit) may influence auditors differently than it does the audit client. Toward that end, we design an experiment that captures the differences in how these two parties approach the auditor-client negotiation.

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Why is it important?

Understanding how audit clients approach auditor-client negotiations near the end of an engagement can help auditors as they try to discuss appropriate accounting treatments.