Discussion of: The effect of client gender and negotiation style on auditors' proposed audit adjustments |
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| Institution: | 1. Schmidthorst College of Business, Bowling Green State University, 207 Maurer Center, 870 E Wooster St, Bowling Green, OH 43402, USA;2. Dhillon School of Business, University of Lethbridge, Calgary Campus, S6405, 345 6 Avenue SE, Calgary, Alberta T2G 4V1, Canada;3. Woody L. Hunt College of Business, University of Texas at El Paso, Room 102, 500 W University Ave, El Paso TX79968, USA;4. Asper School of Business, University of Manitoba, 181 Freedman Crescent, Winnipeg, MB R3T 5V4, Canada;1. Old Dominion University, 2165 Constant Hall, Norfolk, VA 23508, United States of America;2. Louisiana State University, 501 South Quad Dr., 2800 Business Education Complex, Baton Rouge, LA 70803, United States of America;3. Miami University, 800 E. High St. (FSB 3111), Oxford, OH 45056, United States of America;1. School of Accountancy, College of Business and Analytics, Southern Illinois University Carbondale, Room 232 - Rehn Hall, 1025 Lincoln Dr, Carbondale, IL 62901, United States of America;2. Department of Accounting, 478 Kirschman Hall, University of New Orleans, 2000 Lakeshore Drive, New Orleans, LA 70148, United States of America;3. Department of Finance, College of Business, Louisiana Tech University, 502 W Texas Ave, Ruston, LA 71270, United States of America |
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| Abstract: | This article provides a discussion of the Hamrick, Schafer, and DeZoort (2023) study published in Advances in Accounting. The discussion first provides an overview of the study and strengths of the article. Constructive commentary follows, centered on understanding the theoretical underpinnings of the study's findings and the measurement of process variables to deepen our understanding of why these findings occurred. Additionally, I encourage expanded research using alternative methodologies to increase external validity of the study's findings. The commentary concludes with a discussion of future research opportunities to extend the study's compelling results, highlighting the importance of expanding our understanding of social stereotypes and gender dynamics in the auditor-client negotiations process. |
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