The effects of auditors' use of a reciprocity-based strategy on auditor-client negotiations
Article Abstract:
The factors to be considered by auditors during attesting financial statements with relation to client management are presented.
Publisher: American Accounting Association
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 2007
Administration of General Economic Programs, Trade Reciprocity, Analysis, Client development, Auditors, Reciprocity (Commerce)
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 2007
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The accrual anomaly: international evidence
Article Abstract:
The relationship between accounting anomaly and country differences in accounting is presented.
Publisher: American Accounting Association
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 2007
Accrual Accounting, Accrual basis accounting
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 2007
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Earnings, cash flows, and ex post intrinsic value of equity
Article Abstract:
The crucial role of operating cash flows and earnings on equity valuation process is examined.
Publisher: American Accounting Association
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 2007
Corporate Profits, Evaluation, Profit, Profits, Cash flow, Equity (Finance)
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 2007
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Subjects list: Methods, United States, Management, Company business management, Financial statements
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