volume 35, issue 9, P1261-1278 2020
DOI: 10.1108/maj-05-2019-2282
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Sanaz Aghazadeh, Tamara Lambert, Yi-Jing Wu

Abstract: Purpose This study aims to explore the effect of negotiating audit differences on auditors’ internal control deficiency (ICD) severity assessments, an ensuing, non-negotiated judgment, in an integrated audit. Design/methodology/approach The experiment manipulates the client’s concession timing strategy as either immediate or gradual, holding the outcome constant. A total of 34 auditors (primarily managers) resolve an audit difference with the client. Findings The client’s concession timing strategy during…

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