| Description |
1 online resource |
| Bibliography |
Includes bibliographical references and index. |
| Contents |
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. |
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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. |
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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. |
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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. |
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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. |
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13.1. BACKGROUND TO THE CASE. |
| Summary |
"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"-- Provided by publisher. |
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The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expected to play a significant role in agreeing the contents of the financial statements and overseeing the activities of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss and negotiate financial reporting and auditing issues, a significant pro. |
| Subject |
Corporate governance -- Great Britain.
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Financial statements -- Great Britain.
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Gouvernement d'entreprise -- Grande-Bretagne. |
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Corporate governance |
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Financial statements |
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Great Britain |
| Added Author |
Fearnley, Stella. Author.
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Hines, Tony. Author.
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| Other Form: |
Print version: Beattie, Vivien (Vivien A.). Reaching Key Financial Reporting Decisions. Chichester, West Sussex, United Kingdom : John Wiley & Sons, 2011, ©2011 9780470748749 (DLC) 2010050391 (OCoLC)642839544 |
| ISBN |
9781119973751 (electronic bk.) |
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1119973759 (electronic bk.) |
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9781119973768 (electronic bk.) |
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1119973767 (electronic bk.) |
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9781119993292 (electronic bk.) |
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1119993296 (electronic bk.) |
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1283405474 |
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9781283405478 |
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