{"id":"https://openalex.org/W3122542005","doi":"https://doi.org/10.2139/ssrn.1837558","title":"The Effect of Past Client Relationship and Strength of the Audit Committee on Auditor Negotiations","display_name":"The Effect of Past Client Relationship and Strength of the Audit Committee on Auditor Negotiations","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W3122542005","doi":"https://doi.org/10.2139/ssrn.1837558","mag":"3122542005"},"language":"en","primary_location":{"id":"doi:10.2308/ajpt-10143","doi":"https://doi.org/10.2308/ajpt-10143","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-10143","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice & Theory","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.1837558","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5078474259","display_name":"Helen L. Brown\u2010Liburd","orcid":"https://orcid.org/0000-0001-7460-0066","observed_orcids":["https://orcid.org/0000-0001-7460-0066"]},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Helen L. Brown-Liburd","raw_affiliation_strings":["Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems, 180 University Avenue, Newark, NJ 07102, United States","RBS Acctg & Info Systems"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems, 180 University Avenue, Newark, NJ 07102, United States","institution_ids":["https://openalex.org/I102322142"]},{"raw_affiliation_string":"RBS Acctg & Info Systems","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5103443238","display_name":"Arnold M. Wright","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12912129","display_name":"Northeastern University","ror":"https://ror.org/04t5xt781","country_code":"US","type":"education","lineage":["https://openalex.org/I12912129"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Arnold Wright","raw_affiliation_strings":["Northeastern University - Accounting Group, 406 Hayden Hall, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Northeastern University - Accounting Group, 406 Hayden Hall, United States","institution_ids":["https://openalex.org/I12912129"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5078474259"],"corresponding_institution_ids":["https://openalex.org/I102322142"],"apc_list":null,"apc_paid":null,"fwci":12.485,"has_fulltext":false,"cited_by_count":69,"citation_normalized_percentile":{"value":0.98139648,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"30","issue":"4","first_page":"51","last_page":"69"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9814000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9814000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11696","display_name":"Conflict Management and Negotiation","score":0.01140000019222498,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0024999999441206455,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-client-negotiation","display_name":"auditor-client negotiation","score":0.7509999871253967},{"id":"https://openalex.org/keywords/negotiation-strategies","display_name":"negotiation strategies","score":0.7559999823570251}],"concepts":[{"id":"https://openalex.org/C199776023","wikidata":"https://www.wikidata.org/wiki/Q202875","display_name":"Negotiation","level":2,"score":0.9121800065040588},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8521385788917542},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6065120697021484},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.539943516254425},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.5090500712394714},{"id":"https://openalex.org/C48057960","wikidata":"https://www.wikidata.org/wiki/Q2625018","display_name":"Bargaining power","level":2,"score":0.49557220935821533},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.44098854064941406},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.37100133299827576},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.32227641344070435},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.17194074392318726},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.06068509817123413},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.2308/ajpt-10143","doi":"https://doi.org/10.2308/ajpt-10143","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-10143","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice & Theory","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.1837558","doi":"https://doi.org/10.2139/ssrn.1837558","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1837558","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},{"id":"pmh:oai:alma.01RUT_INST:11665225720004646","doi":null,"is_oa":false,"landing_page_url":"https://scholarship.libraries.rutgers.edu/esploro/outputs/journalArticle/The-Effect-of-Past-Client-Relationship/991031666218004646","pdf_url":null,"source":{"id":"https://openalex.org/S4306401388","display_name":"Rutgers University Community Repository (Rutgers University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I102322142","host_organization_name":"Rutgers, The State University of New Jersey","host_organization_lineage":["https://openalex.org/I102322142"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"text"}],"best_oa_location":{"id":"doi:10.2139/ssrn.1837558","doi":"https://doi.org/10.2139/ssrn.1837558","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1837558","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","score":0.5600000023841858,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":67,"referenced_works":["https://openalex.org/W72383108","https://openalex.org/W124740690","https://openalex.org/W288021987","https://openalex.org/W1573877504","https://openalex.org/W1576189823","https://openalex.org/W1612669784","https://openalex.org/W1775994991","https://openalex.org/W1974447213","https://openalex.org/W1977667902","https://openalex.org/W1980495895","https://openalex.org/W1985724153","https://openalex.org/W1987198850","https://openalex.org/W1988125437","https://openalex.org/W1990317644","https://openalex.org/W1993038784","https://openalex.org/W1993421427","https://openalex.org/W1995132963","https://openalex.org/W1998024020","https://openalex.org/W2001677406","https://openalex.org/W2005138865","https://openalex.org/W2007971543","https://openalex.org/W2008168954","https://openalex.org/W2009387543","https://openalex.org/W2010527565","https://openalex.org/W2017057453","https://openalex.org/W2024776277","https://openalex.org/W2026329660","https://openalex.org/W2027032448","https://openalex.org/W2032607018","https://openalex.org/W2033388213","https://openalex.org/W2035989851","https://openalex.org/W2039241147","https://openalex.org/W2046665996","https://openalex.org/W2047122731","https://openalex.org/W2049988107","https://openalex.org/W2061065389","https://openalex.org/W2068426176","https://openalex.org/W2074684234","https://openalex.org/W2078940452","https://openalex.org/W2088888125","https://openalex.org/W2094215945","https://openalex.org/W2102525876","https://openalex.org/W2104228089","https://openalex.org/W2119731951","https://openalex.org/W2132277537","https://openalex.org/W2133845538","https://openalex.org/W2149381623","https://openalex.org/W2154025862","https://openalex.org/W2170503256","https://openalex.org/W2266959184","https://openalex.org/W2326352339","https://openalex.org/W2330604198","https://openalex.org/W2484785356","https://openalex.org/W2489549061","https://openalex.org/W2518070862","https://openalex.org/W3121407345","https://openalex.org/W3121706722","https://openalex.org/W3121770758","https://openalex.org/W3121864166","https://openalex.org/W3122108025","https://openalex.org/W3122622297","https://openalex.org/W3122651236","https://openalex.org/W3123760279","https://openalex.org/W3139412472","https://openalex.org/W4213293074","https://openalex.org/W4235328403","https://openalex.org/W7026648250"],"related_works":["https://openalex.org/W1836531910","https://openalex.org/W2175026396","https://openalex.org/W2996533255","https://openalex.org/W1594531660","https://openalex.org/W2125940589","https://openalex.org/W7008059002","https://openalex.org/W7220475228","https://openalex.org/W7099200951","https://openalex.org/W2885444575","https://openalex.org/W6981681417"],"abstract_inverted_index":{"Auditors":[0],"and":[1,43,58,96,130,168,177],"clients":[2],"are":[3,88],"often":[4],"required":[5],"to":[6,90,102],"resolve":[7],"difficult,":[8,78],"complex":[9],"accounting":[10],"issues":[11],"in":[12,70,75,151,187],"which":[13],"they":[14],"have":[15,22],"different":[16],"views.":[17],"Despite":[18],"its":[19],"importance":[20,161],"we":[21,107,147],"little":[23],"knowledge":[24],"of":[25,28,48,51,98,162,164,181],"the":[26,46,49,52,62,71,103,112,121,131,152,157,160,165,178,188],"effect":[27],"contextual":[29,86,185],"factors":[30,87,186],"on":[31,67,172],"auditors\u2019":[32,68,92,173],"negotiation":[33,153,174],"behaviors.":[34],"This":[35],"experimental":[36],"study":[37],"involving":[38],"63":[39],"experienced":[40],"audit":[41,53,122,166,189],"managers":[42],"partners":[44],"examines":[45],"impact":[47],"strength":[50,163],"committee":[54,123,167],"(strong":[55],"or":[56,65],"weak)":[57],"past":[59,132,169],"relationship":[60,133,171],"with":[61,100],"client":[63,170],"(contending":[64],"compromising)":[66],"judgments":[69,176],"pre-negotiation":[72],"planning":[73,175],"phase":[74],"resolving":[76],"a":[77],"subjective":[79],"inventory":[80],"writedown":[81],"issue.":[82],"These":[83],"two":[84,183],"important":[85],"posited":[89],"affect":[91],"perceived":[93],"bargaining":[94,128],"power":[95],"expectations":[97],"difficulties":[99],"respect":[101],"impending":[104],"negotiation.":[105],"Specifically,":[106],"hypothesize":[108],"an":[109],"interaction":[110],"where":[111],"most":[113],"contending":[114,135],"position":[115],"(negotiation":[116],"strategy)":[117],"is":[118,124,134],"adopted":[119],"when":[120],"strong":[125],"(enhanced":[126],"auditor":[127],"power)":[129],"(a":[136],"difficult":[137],"negotiation).":[138],"The":[139],"findings":[140,158],"support":[141],"these":[142,182],"expectations.":[143],"In":[144,155],"additional":[145],"analyses,":[146],"obtain":[148],"parallel":[149],"results":[150],"phase.":[154],"all,":[156],"confirm":[159],"concurrent":[179],"consideration":[180],"pervasive":[184],"environment.":[190]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":12},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":6},{"year":2015,"cited_by_count":6},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2021-02-01T00:00:00"}