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The Chief Financial Officer's Perspective on Auditor‐Client Negotiations*

2007; Wiley; Volume: 24; Issue: 2 Linguagem: Inglês

10.1506/9208-g324-1r15-4u3h

1911-3846

Michael Gibbins, Susan McCracken, Steven E. Salterio,

Financial Reporting and Valuation Research

Contemporary Accounting ResearchVolume 24, Issue 2 p. 387-422 Full Access The Chief Financial Officer's Perspective on Auditor-Client Negotiations* Michael Gibbins, Michael Gibbins University of AlbertaSearch for more papers by this authorSusan A. McCracken, Susan A. McCracken University of TorontoSearch for more papers by this authorSteve E. Salterio, Steve E. Salterio Queen's UniversitySearch for more papers by this author Michael Gibbins, Michael Gibbins University of AlbertaSearch for more papers by this authorSusan A. McCracken, Susan A. McCracken University of TorontoSearch for more papers by this authorSteve E. Salterio, Steve E. Salterio Queen's UniversitySearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/9208-G324-1R15-4U3HCitations: 112 * Accepted by Gordon Richardson. Thanks to the Canadian Institute of Chartered Accountants through the Canadian Academic Accounting Association and to the Social Sciences and Humanities Research Council for generous financial assistance. We are grateful to the members of the Financial Executives Institute (Canada) Committee on Corporate Reporting and many other senior financial officers for their advice on the features that affected their negotiations with their audit firm. Excellent research assistance has been provided by Guoping Liu (PhD student) and Rawan El khatib and Pam McIntryre (co-op students). We thank the members of the FEI (Canada) for responding to our questionnaire and to the staff of Financial Executive Institute (FEI) (Canada) for support in obtaining the highest response level to date of an FEI (Canada) questionnaire. We received insightful and helpful comments from the editor, Gordon Richardson, and the anonymous reviewers. Finally, we thank members of the following accounting workshops and conferences for comments: Queen's University, Universities of Florida, Toronto, and Western Ontario, the University of Alberta Conference on Financial Reporting under Public Scrutiny, and the American Accounting Association Auditing Section Mid-Year Meeting, and especially our discussant Ken Trotman. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat References Antle, R., and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. 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Citing Literature Volume24, Issue2Summer 2007Pages 387-422 ReferencesRelatedInformation