Negotiation research in auditing

Helen L. Brown, Arnold M. Wright

Research output: Contribution to journalReview articlepeer-review

55 Scopus citations


Investor confidence is the cornerstone of the capital markets, and reporting quality depends on the proper resolution of contentious accounting and disclosure matters that surface during the audit process. As our overview of the auditor-client negotiation process portrays, the negotiation literature depicts this process as consisting of three stages: pre-negotiation, negotiation, and negotiation outcomes. These stages are influenced by characteristics of the auditor, the client, and the environment. A unique aspect of auditor-client negotiations Is the very rich, complex set of environmental factors such as nature (complexity) of the issue, litigation, corporate governance, and the multiperiod relationship between the auditor and the client. We identify the major findings of this emerging body of work, recommend promising avenues for future research, and suggest implications for practice.

Original languageEnglish (US)
Pages (from-to)91-109
Number of pages19
JournalAccounting Horizons
Issue number1
StatePublished - Mar 2008
Externally publishedYes

All Science Journal Classification (ASJC) codes

  • Accounting


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