Construct · 1 fields · 1 citations

auditor-client negotiation: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

the give-and-take between auditors and client management over contested financial reporting issues.

In auditing, auditor-client negotiation refers to the give-and-take between auditors and client management over contested financial reporting issues. This meaning comes from Gibbins (2001) in Journal of Accounting Research.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how auditor-client negotiation sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

References

Gibbins, M., Salterio, S., & Webb, A. (2001). Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting. Journal of Accounting Research, 39(3), 535-563. https://doi.org/10.1111/1475-679x.00027

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct