Effects of the Timing of Auditors’ Income‐Reducing Adjustment Concessions on Financial Officers’ Negotiation Judgments*

Abstract

Contemporary Accounting ResearchVolume 27, Issue 4 p. 1207-1239 Effects of the Timing of Auditors’ Income-Reducing Adjustment Concessions on Financial Officers’ Negotiation Judgments* HUN-TONG TAN, HUN-TONG TAN Nanyang Technological UniversitySearch for more papers by this authorKEN T. TROTMAN, KEN T. TROTMAN University of New South WalesSearch for more papers by this author HUN-TONG TAN, HUN-TONG TAN Nanyang Technological UniversitySearch for more papers by this authorKEN T. TROTMAN, KEN T. TROTMAN University of New South WalesSearch for more papers by this author First published: 21 September 2010 https://doi.org/10.1111/j.1911-3846.2010.01020.xCitations: 40 † Accepted by Michel Magnan. We would like to acknowledge the research assistance of Wei Chen, Amna Khalifa, Elaine Wang, and Bo Zhou, and helpful comments from participants at seminar presentations at Boston College, Georgia State University, University of Illinois at Urbana-Champaign, Griffith University, City University of Hong Kong, Asia Pacific Conference on International Accounting Issues 2006, AAA Annual Meeting 2008, and International Conference on Assurance and Governance 2009. We also acknowledge the helpful comments of Artur Hugon, Bill Messier, Mark Nelson, Ed O’Donnell, Mark Peecher, Steve Salterio, Ira Solomon, and Arnie Wright. We acknowledge our research grant from the Australian Research Council. Read the full textAboutPDF 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 onFacebookTwitterLinkedInRedditWechat Citing Literature Volume27, Issue4Winter 2010 (December)Pages 1207-1239 RelatedInformation