Reaching key financial reporting decisions : how directors and auditors interact

"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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Bibliographic Details
Main Authors: Beattie, Vivien [ (Vivien A.)] (Author), Fearnley, Stella (Author), Hines, Tony (Author)
Format: Book
Language:English
Published: Hoboken, NJ : John Wiley & Sons , c2011
Subjects:

MARC

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001 0000074200
005 20111011093000.0
008 110616s2011 enk eng
020 |a 9780470748749 (hardback) 
050 0 0 |a HF5681.B2   |b F34 2011 
090 0 0 |a HF5681.B2   |b F34 2011 
100 1 |a Beattie, Vivien [  |q (Vivien A.)] ,   |e author 
245 1 0 |a Reaching key financial reporting decisions :   |b how directors and auditors interact   |c Vivien Beattie, Stella Fearnley,Tony Hines; foreword by Peter Wyman 
260 |a Hoboken, NJ :   |b John Wiley & Sons ,   |c c2011 
300 |a xxii, 362 p. :   |b ill. ;   |c 25 cm. 
504 |a Includes bibliographical references and index 
505 0 |a 1. The background -- 2. The case studies -- 3. Cross-case analysis and conclusions 
520 |a "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 
650 0 |a Corporate governance   |z Great Britain 
650 0 |a Financial statements   |z Great Britain 
700 1 |a Fearnley, Stella ,   |e author 
700 1 |a Hines, Tony ,   |e author 
999 |a 1000140466   |b Book   |c OPEN SHELF (30 DAYS)   |e Gong Badak Campus