Reaching Key Financial Reporting Decisions
Subtitle: How Directors and Auditors Interact
By: Vivien Beattie, Stella Fearnley, Tony Hines
Contributors: Fearnley, Stella; Hines, Tony
Publisher: John Wiley & Sons
Published: 2011
Place of publication: Chichester, West Sussex, United Kingdom
Language: eng
Number of pages: 362
ISBN-13: 9780470748749; 9781119993292; 9781119973751; 9781119973768
Copyright date: 2011
Subjects: Financial statements; Corporate governance
Description: "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"--
Notes: Includes bibliographical references (pages [337]-348) and index.