volume 33, issue 8/9, P658-682 2018
DOI: 10.1108/maj-02-2018-1794
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Carolyn MacTavish

Abstract: 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 the financial statements and satisfaction with the auditor. Design/methodology/approach This study uses a 2 × 3 between-subjects experimental design. Participants are 169 highly experienced CFOs and financial officers. The experimental des…

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