Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation-Reference-Cited by-同舟云学术

Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation

Published:2012-09-01 Issue:2 Volume:116 Page:311-325
ISSN:0167-4544
Container-title:Journal of Business Ethics
language:en
Short-container-title:J Bus Ethics

Author:

Brown-Liburd Helen L.,Cohen Jeffrey,Trompeter Greg

Publisher

Springer Science and Business Media LLC

Subject

Law,Economics and Econometrics,Arts and Humanities (miscellaneous),General Business, Management and Accounting,Business and International Management

Link

http://link.springer.com/content/pdf/10.1007/s10551-012-1473-5.pdf

Reference77 articles.

1. American Institute of Certified Public Accountants (AICPA). (1978). Commission on auditors’ responsibility. New York, NY: AICPA.

2. American Institute of Certified Public Accountants (AICPA). (1997a). Due care in the performance of work, Statement on auditing standards No. # 1. New York, NY: AICPA.

3. American Institute of Certified Public Accountants (AICPA). (1997b). Consideration of fraud in a financial statement audit, Statement on auditing standards No. 82. New York, NY: AICPA.

4. American Institute of Certified Public Accountants (AICPA). (2002). Consideration of fraud in a financial statement audit: Statement on auditing standards No. 99. New York, NY: AICPA.

5. American Institute of Certified Public Accountants (AICPA). (2006). Understanding an entity and its environment and assessing the risk of material misstatement No. 109. New York, NY: AICPA.

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