Reaching key financial reporting decisions : how directors and auditors interact /

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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Beattie, Vivien A., Fearnley, Stella (Autor), Hines, Tony (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Chichester, U.K. : John Wiley & Sons, 2011.
Temas:
Corporate governance > Great Britain.
Financial statements > Great Britain.
Gouvernement d'entreprise > Grande-Bretagne.
BUSINESS & ECONOMICS > Accounting > Financial.
Corporate governance
Financial statements
Great Britain
Acceso en línea:Texto completo
Texto completo
Tabla de Contenidos:
  • Foreword
  • 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 SETTINGS2.8 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 CASES5: 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 INTERACTIONS7.5 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 HENRY10.4 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.

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