Behind Closed Doors
What Company Audit is Really About
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Behind Closed Doors by Vivien Beattie
Book DescriptionThis book takes us 'behind closed doors' to uncover the nature of the relationship between the audit engagement partner and the company finance director in major listed companies. Based on matched interviews with finance directors and audited engagement partners of six listed companies, the book uncovers both sides' perceptions of how contentious and non-contentious issues are resolved. New insights are provided about the workings of the audit process itself, how negotiation is conducted and the personal relationships and balance of power between the auditors and the board of directors.
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Book DetailsISBN: 9780333747841
(216mm x 140mm x 22mm)
Imprint: Palgrave Macmillan
Publisher: Palgrave Macmillan
Publish Date: 13-Mar-2001
Country of Publication: United Kingdom
Books By Author Vivien Beattie
Reaching Key Financial Reporting Decisions, Hardback (March 2011)» View all books by Vivien Beattie
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.
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Author Biography - Vivien Beattie
VIVIEN BEATTIE is Professor of Accounting at the University of Stirling. She has published over thirty research articles and reports, as well as contributing regularly to professional journals. Her main research interests are external audit and business reporting. She is a member of the UK Accounting Standard Board's Academic Panel. She is also a panel member for Accounting and Finance in the 2001 UK Research Assessment Exercise being undertaken in the UK. STELLA FEARNLEY is a Reader in Accounting in the Department of Accounting and Management Science, University of Portsmouth and was formerly a senior technical manager at Grant Thornton. Her main research interests are external audit and accounting regulation, and she has published widely on these topics. She is an elected member of the Council of the Institute of Chartered Accountants in England and Wales, being Deputy Chair of its Centre for Business Performance. RICHARD BRANDT is a Research Fellow in the Department of Accounting and Management Science, University of Portsmouth. He was previously Head of Audit at Grant Thornton for nine years, and is a former member of the Urgent Issues Task Force. He is editor of the 2000-2001 edition of Auditing and Reporting, published by ABG Professional Information.
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