Vivien Beattie, Stella Fearnley, Tony Hines

Gebundenes Buch

Reaching Key Financial Reporting Decisions

How Directors and Auditors Interact

Herausgeber: Fearnley, Stella

Beschreibung

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.

Autor

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.

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