The Relationship of Cognitive Effort, Information Acquisition Preferences and Risk to Simulated Auditor–Client Negotiation Outcomes
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DOI: 10.1007/s10726-013-9371-5
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Cited by:
- Anna Che Azmi & Yuen Hoong Voon, 2016. "The Effect of Clients’ Auditing Experience and Concession-Timing Strategies on Auditor-Client Negotiations," Group Decision and Negotiation, Springer, vol. 25(5), pages 1049-1069, September.
- Pyung Kyung Kang & Yoo Chan Kim & Dan Palmon, 2020. "Client’s Bargaining Power and Audit Negotiation over Earnings: Evidence from Audit Processes in a Business Groups Environment," Group Decision and Negotiation, Springer, vol. 29(6), pages 1207-1238, December.
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Keywords
Auditor; Client; Negotiation; Role playing; Cognitive characteristics; Risk preferences; Risk assessment; Counterpart behaviors; Structural equation modeling;All these keywords.
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