Vivien Beattie, Stella Fearnley, Tony Hines
Reaching Key Financial Reporting Decisions
How Directors and Auditors Interact
Herausgeber: Fearnley, Stella
Vivien Beattie, Stella Fearnley, Tony Hines
Reaching Key Financial Reporting Decisions
How Directors and Auditors Interact
Herausgeber: Fearnley, Stella
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A fascinating behind-the-scenes examination of how agreement on key financial reporting issues is reached, this book provides insights into a vital process which is normally inaccessible to all but its participants. With unprecedented access to key participants, the authors draw on results of an extensive survey of finance directors, audit committee chairs and audit partners of UK listed companies and present nine company case studies where the researchers conducted face to face interviews with Finance Directors, Audit Committee Chairs and Audit Partners. The authors identify and analyze the…mehr
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A fascinating behind-the-scenes examination of how agreement on key financial reporting issues is reached, this book provides insights into a vital process which is normally inaccessible to all but its participants. With unprecedented access to key participants, the authors draw on results of an extensive survey of finance directors, audit committee chairs and audit partners of UK listed companies and present nine company case studies where the researchers conducted face to face interviews with Finance Directors, Audit Committee Chairs and Audit Partners. The authors identify and analyze the process adopted between these three parties both in discussing and negotiating financial reporting and auditing issues, and in reaching the agreed financial reporting outcome.
Produktdetails
- Produktdetails
- Verlag: Wiley & Sons
- 1. Auflage
- Seitenzahl: 384
- Erscheinungstermin: 18. April 2011
- Englisch
- Abmessung: 244mm x 165mm x 36mm
- Gewicht: 790g
- ISBN-13: 9780470748749
- ISBN-10: 0470748745
- Artikelnr.: 30681219
- Verlag: Wiley & Sons
- 1. Auflage
- Seitenzahl: 384
- Erscheinungstermin: 18. April 2011
- Englisch
- Abmessung: 244mm x 165mm x 36mm
- Gewicht: 790g
- ISBN-13: 9780470748749
- ISBN-10: 0470748745
- Artikelnr.: 30681219
Vivien Beattie is Professor of Accounting and Director of Research at the Business School, University of Glasgow. She is a member of the Accounting Standards Board's Academic Panel, a member of the Accounting Standards Committee at The Institute of Chartered Accountants of Scotland and was a panel member for Accounting and Finance in the 2008 Research Assessment Exercise conducted in the UK. She has published over 100 academic journal articles, research reports, books and professional articles. Her co-authored research book Behind Closed Doors: What Company Audit is Really About was awarded the prestigious Deloitte/American Accounting Association Wildman Medal in 2007. Stella Fearnley BA FCA is Professor in Accounting at the University of Bournemouth Business School. Stella spent 16 years with Price Waterhouse and Grant Thornton before becoming an academic. Her research interests cover audit and financial reporting and she has received over £700,000 funding. She has published over 100 articles in professional and academic journals and national newspapers and is co-author with Vivien Beattie of Behind Closed Doors. Stella was a member of the UK Financial Reporting Council's Professional Oversight Board from 2004 to 2009 and was an elected member of the ICAEW Council from 1992 to 2004. Tony Hines MSc FCA is Head of the Department of Accounting and Finance at Portsmouth Business School. He trained with Coopers and Lybrand and became an academic shortly after qualifying as a chartered accountant. Tony's main research interests are the Financial Reporting Review Panel and the regulation of financial reporting and audit and he has published widely on these issues.
List of Figures. List of Tables. Foreword (Peter Wyman). Preface.
Acknowledgements. Abbreviations. PART I THE BACKGROUND. 1 Introduction and
Background. 1.1 What This Book is About. 1.2 Recent Regulatory Changes. 1.3
Contribution of This Book in the 2010/2011 Regulatory Environment. 1.4
Research Approach. 1.5 Outline of Book. 1.6 Key Findings and Conclusions. 2
Review of Relevant Literature. 2.1 Overview. 2.2 Regulation. 2.3 IFRS. 2.4
Audit Quality. 2.5 Enforcement. 2.6 Corporate Governance and the Role of
the Audit Committee. 2.7 Interactions and Negotiation in Non-Audit
Settings. 2.8 Interactions and Negotiation in Audit Settings. 3 The Survey.
3.1 Overview. 3.2 Methods. 3.3 Findings. 3.4 Interaction Issues. 3.5
Financial Statement Changes. 3.6 Summary. PART II THE CASE STUDIES. 4 Case
Studies. 4.1 Introduction to the Case Studies. 4.2 How the Case Companies
were Selected and Approached. 4.3 Broad Approach to the Grounded Theory
Analysis. 4.4 Writing Up Each Case (Matched Set of Interviews) -The
Stories. 4.5 Preliminary Within-Case Analysis: Attaching Labels to the Key
Categories. 4.6 Within-case Analysis. 4.7 Tabular Summary of Cases. 5 Case
1-Sandpiper plc. 5.1 Background to the Case. 5.2 Corporate Governance. 5.3
Key Interactions Between Stuart, Duncan and Patrick. 5.4 Contextual Factors
and Analysis of the Interactions. 5.5 Conclusions. 6 Case 2-Kestrel plc.
6.1 Background to the Case. 6.2 Corporate Governance. 6.3 Key Interactions
Between Philip, Guy and Barry. 6.4 Contextual Factors and Analysis of the
Interactions. 6.5 Conclusions. 7 Case 3-Mallard plc. 7.1 Background to the
Case. 7.2 Corporate Governance. 7.3 Key Interactions Between Jack, Paul and
Gerald. 7.4 Contextual Factors and Analysis of the Interactions. 7.5
Conclusions. 8 Case 4-Finch plc. 8.1 Background to the Case. 8.2 Corporate
Governance. 8.3 Key Interactions Between Ben, Robert and Damien. 8.4
Contextual Factors and Analysis of the Interactions. 8.5 Conclusions. 9
Case 5-Cormorant plc. 9.1 Background to the Case. 9.2 Corporate Governance.
9.3 Key Interactions Between William, Dave and Simon. 9.4 Contextual
Factors and Analysis of the Interactions. 9.5 Conclusions. 10 Case
6-Pochard plc. 10.1 Background to the Case. 10.2 Corporate Governance. 10.3
Key Interactions Between Peter, Alan and Henry. 10.4 Contextual Factors and
Analysis of the Interactions. 10.5 Conclusions. 11 Case 7-Woodpecker plc.
11.1 Background to the Case. 11.2 Corporate Governance. 11.3 Key
Interactions Between Richard, Horace and Edward. 11.4 Contextual Factors
and Analysis of the Interactions. 11.5 Conclusions. 12 Case 8-Raven plc.
12.1 Background to the Case. 12.2 Corporate Governance. 12.3 Key
Interactions Between Trevor, Norman and Ivan. 12.4 Contextual Factors and
Analysis of the Interactions. 12.5 Conclusions. 13 Case 9-Ostrich plc. 13.1
Background to the Case. 13.2 Corporate Governance. 13.3 Key Interactions
Between Matthew, Victor and Luke. 13.4 Contextual Factors and Analysis of
the Interactions. 13.5 Conclusions. PART III CROSS-CASE ANALYSIS AND
CONCLUSIONS. 14 Views of Interviewees on the Regulatory Framework. 14.1
Introduction. 14.2 Financial Reporting Issues. 14.3 Auditing Issues. 14.4
Corporate Governance. 14.5 Summary. 15 Attributes and Procedures of the
Audit Committee and the Audit Committee Chair: Evidence. 15.1 Overview.
15.2 The Audit Committee. 15.3 The Role of the Audit Committee Chair. 15.4
Issues Discussed at Audit Committee Meetings. 15.5 Conclusions and
Contribution to the Academic Literature. 16 Cross-case Analysis and Theory
Development. 16.1 Introduction. 16.2 Summary of Interaction Attributes.
16.3 Summary of Cross-case Analysis. 16.4 A Revised Grounded Theory of
Financial Reporting Interactions -Overview. 16.5 General Company/Audit Firm
Context. 16.6 Specific Context. 16.7 International Regulatory Regime. 16.8
National Regulatory Regime. 16.9 Interactions (Core Category). 16.10
Outcome Determinants. 16.11 Comparison with Extant Literature. 17
Conclusions. 17.1 Overview. 17.2 The Regulatory Setting. 17.3 Evidential
Base and Structure of Findings. 17.4 The Nature of Financial Reporting
Interactions Between FDs, ACCs and AEPs. 17.5 The Interaction Process. 17.6
Interaction Outcomes. 17.7 The Regulatory Framework. 17.8 The ACC and the
Audit Committee. 17.9 Policy Implications. 17.10 Limitations and
Implications for Future Research and Regulatory Interest. References.
Index.
Acknowledgements. Abbreviations. PART I THE BACKGROUND. 1 Introduction and
Background. 1.1 What This Book is About. 1.2 Recent Regulatory Changes. 1.3
Contribution of This Book in the 2010/2011 Regulatory Environment. 1.4
Research Approach. 1.5 Outline of Book. 1.6 Key Findings and Conclusions. 2
Review of Relevant Literature. 2.1 Overview. 2.2 Regulation. 2.3 IFRS. 2.4
Audit Quality. 2.5 Enforcement. 2.6 Corporate Governance and the Role of
the Audit Committee. 2.7 Interactions and Negotiation in Non-Audit
Settings. 2.8 Interactions and Negotiation in Audit Settings. 3 The Survey.
3.1 Overview. 3.2 Methods. 3.3 Findings. 3.4 Interaction Issues. 3.5
Financial Statement Changes. 3.6 Summary. PART II THE CASE STUDIES. 4 Case
Studies. 4.1 Introduction to the Case Studies. 4.2 How the Case Companies
were Selected and Approached. 4.3 Broad Approach to the Grounded Theory
Analysis. 4.4 Writing Up Each Case (Matched Set of Interviews) -The
Stories. 4.5 Preliminary Within-Case Analysis: Attaching Labels to the Key
Categories. 4.6 Within-case Analysis. 4.7 Tabular Summary of Cases. 5 Case
1-Sandpiper plc. 5.1 Background to the Case. 5.2 Corporate Governance. 5.3
Key Interactions Between Stuart, Duncan and Patrick. 5.4 Contextual Factors
and Analysis of the Interactions. 5.5 Conclusions. 6 Case 2-Kestrel plc.
6.1 Background to the Case. 6.2 Corporate Governance. 6.3 Key Interactions
Between Philip, Guy and Barry. 6.4 Contextual Factors and Analysis of the
Interactions. 6.5 Conclusions. 7 Case 3-Mallard plc. 7.1 Background to the
Case. 7.2 Corporate Governance. 7.3 Key Interactions Between Jack, Paul and
Gerald. 7.4 Contextual Factors and Analysis of the Interactions. 7.5
Conclusions. 8 Case 4-Finch plc. 8.1 Background to the Case. 8.2 Corporate
Governance. 8.3 Key Interactions Between Ben, Robert and Damien. 8.4
Contextual Factors and Analysis of the Interactions. 8.5 Conclusions. 9
Case 5-Cormorant plc. 9.1 Background to the Case. 9.2 Corporate Governance.
9.3 Key Interactions Between William, Dave and Simon. 9.4 Contextual
Factors and Analysis of the Interactions. 9.5 Conclusions. 10 Case
6-Pochard plc. 10.1 Background to the Case. 10.2 Corporate Governance. 10.3
Key Interactions Between Peter, Alan and Henry. 10.4 Contextual Factors and
Analysis of the Interactions. 10.5 Conclusions. 11 Case 7-Woodpecker plc.
11.1 Background to the Case. 11.2 Corporate Governance. 11.3 Key
Interactions Between Richard, Horace and Edward. 11.4 Contextual Factors
and Analysis of the Interactions. 11.5 Conclusions. 12 Case 8-Raven plc.
12.1 Background to the Case. 12.2 Corporate Governance. 12.3 Key
Interactions Between Trevor, Norman and Ivan. 12.4 Contextual Factors and
Analysis of the Interactions. 12.5 Conclusions. 13 Case 9-Ostrich plc. 13.1
Background to the Case. 13.2 Corporate Governance. 13.3 Key Interactions
Between Matthew, Victor and Luke. 13.4 Contextual Factors and Analysis of
the Interactions. 13.5 Conclusions. PART III CROSS-CASE ANALYSIS AND
CONCLUSIONS. 14 Views of Interviewees on the Regulatory Framework. 14.1
Introduction. 14.2 Financial Reporting Issues. 14.3 Auditing Issues. 14.4
Corporate Governance. 14.5 Summary. 15 Attributes and Procedures of the
Audit Committee and the Audit Committee Chair: Evidence. 15.1 Overview.
15.2 The Audit Committee. 15.3 The Role of the Audit Committee Chair. 15.4
Issues Discussed at Audit Committee Meetings. 15.5 Conclusions and
Contribution to the Academic Literature. 16 Cross-case Analysis and Theory
Development. 16.1 Introduction. 16.2 Summary of Interaction Attributes.
16.3 Summary of Cross-case Analysis. 16.4 A Revised Grounded Theory of
Financial Reporting Interactions -Overview. 16.5 General Company/Audit Firm
Context. 16.6 Specific Context. 16.7 International Regulatory Regime. 16.8
National Regulatory Regime. 16.9 Interactions (Core Category). 16.10
Outcome Determinants. 16.11 Comparison with Extant Literature. 17
Conclusions. 17.1 Overview. 17.2 The Regulatory Setting. 17.3 Evidential
Base and Structure of Findings. 17.4 The Nature of Financial Reporting
Interactions Between FDs, ACCs and AEPs. 17.5 The Interaction Process. 17.6
Interaction Outcomes. 17.7 The Regulatory Framework. 17.8 The ACC and the
Audit Committee. 17.9 Policy Implications. 17.10 Limitations and
Implications for Future Research and Regulatory Interest. References.
Index.
List of Figures. List of Tables. Foreword (Peter Wyman). Preface.
Acknowledgements. Abbreviations. PART I THE BACKGROUND. 1 Introduction and
Background. 1.1 What This Book is About. 1.2 Recent Regulatory Changes. 1.3
Contribution of This Book in the 2010/2011 Regulatory Environment. 1.4
Research Approach. 1.5 Outline of Book. 1.6 Key Findings and Conclusions. 2
Review of Relevant Literature. 2.1 Overview. 2.2 Regulation. 2.3 IFRS. 2.4
Audit Quality. 2.5 Enforcement. 2.6 Corporate Governance and the Role of
the Audit Committee. 2.7 Interactions and Negotiation in Non-Audit
Settings. 2.8 Interactions and Negotiation in Audit Settings. 3 The Survey.
3.1 Overview. 3.2 Methods. 3.3 Findings. 3.4 Interaction Issues. 3.5
Financial Statement Changes. 3.6 Summary. PART II THE CASE STUDIES. 4 Case
Studies. 4.1 Introduction to the Case Studies. 4.2 How the Case Companies
were Selected and Approached. 4.3 Broad Approach to the Grounded Theory
Analysis. 4.4 Writing Up Each Case (Matched Set of Interviews) -The
Stories. 4.5 Preliminary Within-Case Analysis: Attaching Labels to the Key
Categories. 4.6 Within-case Analysis. 4.7 Tabular Summary of Cases. 5 Case
1-Sandpiper plc. 5.1 Background to the Case. 5.2 Corporate Governance. 5.3
Key Interactions Between Stuart, Duncan and Patrick. 5.4 Contextual Factors
and Analysis of the Interactions. 5.5 Conclusions. 6 Case 2-Kestrel plc.
6.1 Background to the Case. 6.2 Corporate Governance. 6.3 Key Interactions
Between Philip, Guy and Barry. 6.4 Contextual Factors and Analysis of the
Interactions. 6.5 Conclusions. 7 Case 3-Mallard plc. 7.1 Background to the
Case. 7.2 Corporate Governance. 7.3 Key Interactions Between Jack, Paul and
Gerald. 7.4 Contextual Factors and Analysis of the Interactions. 7.5
Conclusions. 8 Case 4-Finch plc. 8.1 Background to the Case. 8.2 Corporate
Governance. 8.3 Key Interactions Between Ben, Robert and Damien. 8.4
Contextual Factors and Analysis of the Interactions. 8.5 Conclusions. 9
Case 5-Cormorant plc. 9.1 Background to the Case. 9.2 Corporate Governance.
9.3 Key Interactions Between William, Dave and Simon. 9.4 Contextual
Factors and Analysis of the Interactions. 9.5 Conclusions. 10 Case
6-Pochard plc. 10.1 Background to the Case. 10.2 Corporate Governance. 10.3
Key Interactions Between Peter, Alan and Henry. 10.4 Contextual Factors and
Analysis of the Interactions. 10.5 Conclusions. 11 Case 7-Woodpecker plc.
11.1 Background to the Case. 11.2 Corporate Governance. 11.3 Key
Interactions Between Richard, Horace and Edward. 11.4 Contextual Factors
and Analysis of the Interactions. 11.5 Conclusions. 12 Case 8-Raven plc.
12.1 Background to the Case. 12.2 Corporate Governance. 12.3 Key
Interactions Between Trevor, Norman and Ivan. 12.4 Contextual Factors and
Analysis of the Interactions. 12.5 Conclusions. 13 Case 9-Ostrich plc. 13.1
Background to the Case. 13.2 Corporate Governance. 13.3 Key Interactions
Between Matthew, Victor and Luke. 13.4 Contextual Factors and Analysis of
the Interactions. 13.5 Conclusions. PART III CROSS-CASE ANALYSIS AND
CONCLUSIONS. 14 Views of Interviewees on the Regulatory Framework. 14.1
Introduction. 14.2 Financial Reporting Issues. 14.3 Auditing Issues. 14.4
Corporate Governance. 14.5 Summary. 15 Attributes and Procedures of the
Audit Committee and the Audit Committee Chair: Evidence. 15.1 Overview.
15.2 The Audit Committee. 15.3 The Role of the Audit Committee Chair. 15.4
Issues Discussed at Audit Committee Meetings. 15.5 Conclusions and
Contribution to the Academic Literature. 16 Cross-case Analysis and Theory
Development. 16.1 Introduction. 16.2 Summary of Interaction Attributes.
16.3 Summary of Cross-case Analysis. 16.4 A Revised Grounded Theory of
Financial Reporting Interactions -Overview. 16.5 General Company/Audit Firm
Context. 16.6 Specific Context. 16.7 International Regulatory Regime. 16.8
National Regulatory Regime. 16.9 Interactions (Core Category). 16.10
Outcome Determinants. 16.11 Comparison with Extant Literature. 17
Conclusions. 17.1 Overview. 17.2 The Regulatory Setting. 17.3 Evidential
Base and Structure of Findings. 17.4 The Nature of Financial Reporting
Interactions Between FDs, ACCs and AEPs. 17.5 The Interaction Process. 17.6
Interaction Outcomes. 17.7 The Regulatory Framework. 17.8 The ACC and the
Audit Committee. 17.9 Policy Implications. 17.10 Limitations and
Implications for Future Research and Regulatory Interest. References.
Index.
Acknowledgements. Abbreviations. PART I THE BACKGROUND. 1 Introduction and
Background. 1.1 What This Book is About. 1.2 Recent Regulatory Changes. 1.3
Contribution of This Book in the 2010/2011 Regulatory Environment. 1.4
Research Approach. 1.5 Outline of Book. 1.6 Key Findings and Conclusions. 2
Review of Relevant Literature. 2.1 Overview. 2.2 Regulation. 2.3 IFRS. 2.4
Audit Quality. 2.5 Enforcement. 2.6 Corporate Governance and the Role of
the Audit Committee. 2.7 Interactions and Negotiation in Non-Audit
Settings. 2.8 Interactions and Negotiation in Audit Settings. 3 The Survey.
3.1 Overview. 3.2 Methods. 3.3 Findings. 3.4 Interaction Issues. 3.5
Financial Statement Changes. 3.6 Summary. PART II THE CASE STUDIES. 4 Case
Studies. 4.1 Introduction to the Case Studies. 4.2 How the Case Companies
were Selected and Approached. 4.3 Broad Approach to the Grounded Theory
Analysis. 4.4 Writing Up Each Case (Matched Set of Interviews) -The
Stories. 4.5 Preliminary Within-Case Analysis: Attaching Labels to the Key
Categories. 4.6 Within-case Analysis. 4.7 Tabular Summary of Cases. 5 Case
1-Sandpiper plc. 5.1 Background to the Case. 5.2 Corporate Governance. 5.3
Key Interactions Between Stuart, Duncan and Patrick. 5.4 Contextual Factors
and Analysis of the Interactions. 5.5 Conclusions. 6 Case 2-Kestrel plc.
6.1 Background to the Case. 6.2 Corporate Governance. 6.3 Key Interactions
Between Philip, Guy and Barry. 6.4 Contextual Factors and Analysis of the
Interactions. 6.5 Conclusions. 7 Case 3-Mallard plc. 7.1 Background to the
Case. 7.2 Corporate Governance. 7.3 Key Interactions Between Jack, Paul and
Gerald. 7.4 Contextual Factors and Analysis of the Interactions. 7.5
Conclusions. 8 Case 4-Finch plc. 8.1 Background to the Case. 8.2 Corporate
Governance. 8.3 Key Interactions Between Ben, Robert and Damien. 8.4
Contextual Factors and Analysis of the Interactions. 8.5 Conclusions. 9
Case 5-Cormorant plc. 9.1 Background to the Case. 9.2 Corporate Governance.
9.3 Key Interactions Between William, Dave and Simon. 9.4 Contextual
Factors and Analysis of the Interactions. 9.5 Conclusions. 10 Case
6-Pochard plc. 10.1 Background to the Case. 10.2 Corporate Governance. 10.3
Key Interactions Between Peter, Alan and Henry. 10.4 Contextual Factors and
Analysis of the Interactions. 10.5 Conclusions. 11 Case 7-Woodpecker plc.
11.1 Background to the Case. 11.2 Corporate Governance. 11.3 Key
Interactions Between Richard, Horace and Edward. 11.4 Contextual Factors
and Analysis of the Interactions. 11.5 Conclusions. 12 Case 8-Raven plc.
12.1 Background to the Case. 12.2 Corporate Governance. 12.3 Key
Interactions Between Trevor, Norman and Ivan. 12.4 Contextual Factors and
Analysis of the Interactions. 12.5 Conclusions. 13 Case 9-Ostrich plc. 13.1
Background to the Case. 13.2 Corporate Governance. 13.3 Key Interactions
Between Matthew, Victor and Luke. 13.4 Contextual Factors and Analysis of
the Interactions. 13.5 Conclusions. PART III CROSS-CASE ANALYSIS AND
CONCLUSIONS. 14 Views of Interviewees on the Regulatory Framework. 14.1
Introduction. 14.2 Financial Reporting Issues. 14.3 Auditing Issues. 14.4
Corporate Governance. 14.5 Summary. 15 Attributes and Procedures of the
Audit Committee and the Audit Committee Chair: Evidence. 15.1 Overview.
15.2 The Audit Committee. 15.3 The Role of the Audit Committee Chair. 15.4
Issues Discussed at Audit Committee Meetings. 15.5 Conclusions and
Contribution to the Academic Literature. 16 Cross-case Analysis and Theory
Development. 16.1 Introduction. 16.2 Summary of Interaction Attributes.
16.3 Summary of Cross-case Analysis. 16.4 A Revised Grounded Theory of
Financial Reporting Interactions -Overview. 16.5 General Company/Audit Firm
Context. 16.6 Specific Context. 16.7 International Regulatory Regime. 16.8
National Regulatory Regime. 16.9 Interactions (Core Category). 16.10
Outcome Determinants. 16.11 Comparison with Extant Literature. 17
Conclusions. 17.1 Overview. 17.2 The Regulatory Setting. 17.3 Evidential
Base and Structure of Findings. 17.4 The Nature of Financial Reporting
Interactions Between FDs, ACCs and AEPs. 17.5 The Interaction Process. 17.6
Interaction Outcomes. 17.7 The Regulatory Framework. 17.8 The ACC and the
Audit Committee. 17.9 Policy Implications. 17.10 Limitations and
Implications for Future Research and Regulatory Interest. References.
Index.