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Ricerca per: Autore nome/cognome = Beattie, Vivien
Titoli trovati: 21
9780333747841
Behind Closed Doors

Behind Closed Doors: What Company Audit is Really About

Basingstoke (GB) : Palgrave Macmillan, 2001-03-13
Libro/Ed. Rilegata : pag. 336 223x145 cm.
Ean/Isbn: 9780333747841 (0-333-74784-4)
Lingua: Inglese
Record del 2012-01-11 aggiornato il 2012-01-13 22:57:18
Prezzo di copertina: 94.00 GBP
Nostro prezzo: 117.46 EUR
Disponibile come ristampa in 30 giorni
Data di spedizione prevista: 2012-06-11 (beta!) Data di spedizione prevista: 2012-06-11
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Dettagli Soggetti Altre Ed. Annotazioni
This text 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, the book uncovers both sides' perceptions of how issues are resolved.
Earnings quality and auditor independence are the major current concerns of the accountancy profession and the bodies responsible for regulating listed companies and the accountancy profession itself. Yet the audit of listed companies remains a very private activity. This book uncovers what really goes on behind the closed corporate doors. The authors have identified a varied group of six UK listed companies that recently experienced audit interactions involving significant accounting issues, and conducted interviews with both the finance directors and the audit engagement partners in order to establish the factors that influence the nature and outcome of these audit interactions. Analysis of the interviews provides a rich understanding of the principal parties and their motivations, their relationship, the contextual factors that influence the interaction process and the strategies adopted, and the critical factors that determine the quality of the financial reporting outcome and the ease with which it is achieved. Behind Closed Doors develops a grounded theory model of the critical factors that determine the quality of financial reporting, and the authors use the reults of their research to discuss policy implications and make proposals for regulators and audit firms.
PART I Introduction and Regulatory Framework The Auditor-Client Relationship Questionnaire Stage of Study PART II Introduction to the Case Studies 'In the Top Five of the Highest Risk Clients': Nick and Simon (NS plc) 'You Can't Eat an Elephant': Thomas and James (TJ plc) 'Paul's Job is Not to Win Friends, it's to Protect Our Shareholders, and That's My Job as Well': Michael and Paul (MP plc) 'Cushions and Pillows': Colin, Richard and Andrew (CRA plc) 'They Don't Challenge Me Enough': Robert and Charles (RC plc) 'They're Almost Part of the Management Team': Dennis and Alan (DA plc) PART III The Grounded Theory Process Cross-case Analysis and Theory Development Conclusions
Dewey: 657.45 (DC21) Cerca altri su questo argomento
Library of Congress: Auditing
BIC: (?)
  • Management accounting & bookkeeping (KFCM)
  • Corporate finance (KFFH)
BISAC: (?)
  • (BUS003000)
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