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Client Importance and Audit NegotiationsChinese Full Text

Zhang Jixun Zhang Lixia

Abstract: Audit negotiations have very important influence on the quality of audit and accounting information.We employed experimental economics method to investigate the influence of client importance on audit negotiations.The results show that during the audit negotiation,when the auditors face with important clients,the final asset’s value accepted by auditors and ratio of negotiation agreement both are much higher than those of auditors negotiated with less important clients.Meanwhile,we also find tha... More
  • Series:

    (J) Economics & Management

  • Subject:

    Audit

  • Classification Code:

    F239.4

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