文章基本信息

标题：A Bibliometric Study upon Auditor-Client Negotiation Aspects
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作者：Ovidiu Constantin BUNGET ; Anca Diana SUMANARU
期刊名称：The Audit Financiar journal
印刷版ISSN：1844-8801
出版年度：2022
卷号：20
期号：167
页码：511-524
DOI：10.20869/AUDITF/2022/167/018
语种：English
出版社：Chamber of Financial Auditors of Romania
摘要：Financial reporting literature indicates a research gap regarding the topic of auditor-client negotiation (ACN). Thus, the current paper seeks to present the concept of ACN from a literature review perspective. Further, the research is organized in two main sections, namely: (1) the qualitative analysis, based on previous studies in the field of ACN and (2) the quantitative analysis, which involves the use of specific indicators, such as: level of citations per year, region/ country, journal type etc. Then, the study evolves into new insights and discussions upon the impact of literature review on auditor-client negotiations. Overall, the authors used an extensive analysis of 37 publications collected from Web of Science, selecting the most relevant literature in the fields of business, finance, management, social sciences, and ethics, during the period 1975- 2022. Results show that the concept of ACN is being debated in top journals, totalizing no less than 602 citations, and recording an H-Index of 16. Further on, 8 top journals were identified with more than one publication in the sphere of auditor-client negotiation (ACN), 10 authors that have written at least two papers related to ACN, and not least 7 articles with top citation levels. All the 37 literature sources bring an extensive contribution to the development of ACN concept and represent the background for building new insights and prospective research. The present study has practical implications, as defining the background of ACN helps practitioners to find efficient solutions to their everyday challenges.