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


  • 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.

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