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Titlebook: Behind Closed Doors: What Company Audit is Really About; Vivien Beattie,Stella Fearnley,Richard Brandt Book 2001 Palgrave Macmillan, a div

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发表于 2025-3-21 16:29:30 | 显示全部楼层 |阅读模式
期刊全称Behind Closed Doors: What Company Audit is Really About
影响因子2023Vivien Beattie,Stella Fearnley,Richard Brandt
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图书封面Titlebook: Behind Closed Doors: What Company Audit is Really About;  Vivien Beattie,Stella Fearnley,Richard Brandt Book 2001 Palgrave Macmillan, a div
影响因子This 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.
Pindex Book 2001
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发表于 2025-3-21 20:22:00 | 显示全部楼层
The Auditor—Client Relationshipall relationship between the two organisations is the aggregate of a series of two-party and group relationships, between individuals from both organisations and third parties (e.g., regulators). The primary audit relationship is, however, normally that between the FD and the AEP.
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Introduction to the Case Studiesethods used for the matched interview stage of the study. We first describe how the six case companies were selected and approached, and the interview techniques used. We then give an introductory explanation of the method of analysis used for the six cases (a more detailed explanation is provided i
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Thomas and James (TJ plc)y still had a controlling interest in the group. There were no significant institutional shareholders. The group had performed well for several years since its flotation but trading had recently become more difficult. There were two underlying problems. First, quality defects in a key product line h
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Michael and Paul (MP plc)re a number of city luminaries on the board. The financial reporting culture within the group was conservative. Because of the group’s status in the market, the board did not wish to attract criticism of any kind for its accounting policies. The group had an in-house treasury function to manage its
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https://doi.org/10.1007/978-3-642-77974-9 techniques used. We then give an introductory explanation of the method of analysis used for the six cases (a more detailed explanation is provided in Chapter 11, prior to the cross-case analysis). The final section presents an overview of the six cases that follow in Chapters 5 to 10.
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