“Concede or Deny: Do Management Persuasion Tactics Affect Auditor Evaluation of Internal Control Deviations?” 

Wolfe, C., Mauldin E., and Diaz, M. 2009. “Concede or Deny: Do Management Persuasion Tactics Affect Auditor Evaluation of Internal Control Deviations?” The Accounting Review, 84 (6): 2013-2037.