Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls

By M. Gibbins, Susan A. McCracken, Steven E. Salterio. 2005

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The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian Auditors (2007, result): “This result is consistent with previous studies (Gibbins et al., 2005; Beattie et al., 2004; Cohen et al., 2002; Gibbins et al., 2001) that report that audit committees often do not play a”
Ameliorating Conflicts Of Interest In Auditing: Effects Of Recent Reforms On Auditors And Their Clients (2006, background): “2004; Brown and Johnstone 2004; Gibbins et al. 2004; Sanchez et al. 2004; Tan and Trotman 2004; Trotman et al. 2004; Libby et al. 2005; Nelson et al. 2005).”
Audit Quality: Insights from the Academic Literature (2013, background): “Finally, the outcome reached can be significantly influence by an auditor’s and client’s negotiation strategies (Gibbins et al. 2001, 2005, 2010; Ng and Tan 2003; Bame-Aldred and Kida 2007; Sanchez et al. 2007; Hatfield et al. 2008), negotiation timing (Tan and Trotman 2010), and the amount of…”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “They collected data from audit partners to support their model, and later, Gibbins et al. (2005) extended this model by collecting similar data from financial managers (e.g. CFOs, financial controllers).”