The auditor's reporting model: A literature overview and research synthesis BK Church, SM Davis, SA McCracken Accounting Horizons 22 (1), 69-90, 2008 | 400 | 2008 |
Auditor–client management relationships and roles in negotiating financial reporting S McCracken, SE Salterio, M Gibbins Accounting, organizations and society 33 (4-5), 362-383, 2008 | 250 | 2008 |
The chief financial officer's perspective on auditor‐client negotiations M Gibbins, SA McCracken, SE Salterio Contemporary Accounting Research 24 (2), 387-422, 2007 | 195 | 2007 |
Negotiations over accounting issues: The congruency of audit partner and chief financial officer recalls M Gibbins, SA McCracken, SE Salterio Auditing: A Journal of Practice & Theory 24 (s-1), 171-193, 2005 | 172 | 2005 |
The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship M Gibbins, S McCracken, SE Salterio Accounting, Organizations and Society 35 (6), 579-595, 2010 | 142 | 2010 |
Financial reporting interview-based research: A field research primer with an illustrative example SA Kenno, SA McCracken, SE Salterio Behavioral Research in Accounting 29 (1), 77-102, 2017 | 89 | 2017 |
Auditor independence in fact: Research, regulatory, and practice implications drawn from experimental and archival research BK Church, JG Jenkins, SA McCracken, PB Roush, JD Stanley Accounting Horizons 29 (1), 217-238, 2015 | 79 | 2015 |
An examination of auditor choice using evidence from Andersen's demise K Bewley, J Chung, S McCracken International Journal of Auditing 12 (2), 89-110, 2008 | 52 | 2008 |
Do managers intend to use the same negotiation strategies as partners? S McCracken, SE Salterio, RN Schmidt Behavioral Research in Accounting 23 (1), 131-160, 2011 | 47 | 2011 |
Audit‐Planning Judgments and Client‐Employee Compensation Contracts SS Dikolli, SA McCracken, JB Walawski Behavioral Research in Accounting 16 (1), 45-61, 2004 | 34 | 2004 |
Auditors' strategies to protect their litigation reputation: A research note SA McCracken Auditing: A Journal of Practice & Theory 22 (1), 165-179, 2003 | 33 | 2003 |
Auditor rotation: The PCAOB considers a new direction PB Roush, BK Church, JG Jenkins, SA McCracken, JD Stanley Current Issues in Auditing 5 (2), C15-C20, 2011 | 28 | 2011 |
Understanding the restatement process J Chung, S McCracken Accounting Perspectives 13 (4), 253-281, 2014 | 21 | 2014 |
Auditor-client management negotiation concerning client’s financial reporting: evidence from the client’s side M Gibbins, S McCracken, S Salterio Working paper, University of Alberta, 2003 | 18 | 2003 |
External auditors' judgment and decision making: An audit process task analysis C Mactavish, S McCracken, RN Schmidt Accounting Perspectives 17 (3), 387-426, 2018 | 15 | 2018 |
Experimental tests of core theory and the Coase Theorem: Inefficiency and cycling VA Aivazian, JL Callen, S McCracken The Journal of Law and Economics 52 (4), 745-759, 2009 | 14 | 2009 |
The auditor-client management relationship in financial reporting negotiation: Focusing on the dyad M Gibbins, SA McCracken, S Salterio Available at SSRN 739721, 2005 | 14 | 2005 |
The chief financial officer’s perspective on negotiations with the auditor about financial reporting M Gibbins, S McCracken, S Salterio Contemporary Accounting Research, 2005 | 10 | 2005 |
Financial reporting qualitative interview based research: A primer with an illustrative example S Salterio, S Kenno, SA McCracken Available at SSRN 2792438, 2016 | 6 | 2016 |
What happens when managers plan negotiations instead of partners? SA McCracken, S Salterio, RN Schmidt Available at SSRN 1135794, 2008 | 6 | 2008 |