Discussion of: The effect of client gender and negotiation style on auditors' proposed audit adjustments

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.