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Keywords: auditor-client negotiation
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Journal Articles
Journal of International Accounting Research (2022) 21 (3): 103–125.
Published: 01 September 2022
... 2018c , 2018e ). This auditor-client negotiation usually occurs during the final phase of the audit process ( Antle and Nalebuff 1991 ; Beattie, Fearnley, and Brandt 2000 ; Gibbins et al. 2010 ). To avoid material misstatements due to fraud in the financial statements, two actions must occur...