Extent: | XXII, 362 S. |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Includes bibliographical references (p. [337]-348) and index Reaching Key Financial Reporting Decisions : How Directors and Auditors Interact; Contents; List of Figures; List of Tables; Foreword; Preface; Acknowledgements; 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; 2.2.1 Regulation Theory; 2.2.2 Regulatory Policy and Structures 2.2.3 International Standards on Auditing (ISAs)2.2.4 Ethical Standards for Auditors; 2.3 IFRS; 2.3.1 Rules versus Principles Debate; 2.3.2 Complexity Debate; 2.3.3 New Business Reporting Models; 2.4 Audit Quality; 2.4.1 Definition of Audit Quality; 2.4.2 Audit Quality Research; 2.4.3 Non-Audit Services; 2.4.4 Auditor Tenure; 2.4.5 Individual Audit Partner Effects; 2.4.6 Survey Research; 2.5 Enforcement; 2.5.1 The FRRP; 2.5.2 Audit Firm Review and Inspection; 2.6 Corporate Governance and the Role of the Audit Committee; 2.6.1 General Evolution of Audit Committees 2.6.2 The UK Corporate Governance System2.7 Interactions and Negotiation in Non-Audit Settings; 2.7.1 Theory; 2.7.2 Empirical Studies; 2.8 Interactions and Negotiation in Audit Settings; 2.8.1 The Audit Setting; 2.8.2 Archival Studies Using Public Data; 2.8.3 Experimental Studies; 2.8.4 Questionnaire Studies; 2.8.5 Interview Studies; 2.8.6 Link Between Audit Committee and Financial Reporting Quality; 3 The Survey; 3.1 Overview; 3.2 Methods; 3.3 Findings; 3.3.1 Background Characteristics of the Companies; 3.3.2 Audit Committees Characteristics; 3.4 Interaction Issues 3.5 Financial Statement Changes3.6 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; 4.5.1 Labelling the Concepts Described in the Stories; 4.5.2 Preliminary Analysis of Context; 4.5.3 The Interactions; 4.5.4 The Outcomes; 4.6 Within-case Analysis; 4.7 Tabular Summary of Cases; 5 Case 1-Sandpiper plc 5.1 Background to the Case5.2 Corporate Governance; 5.2.1 Attendees at the Audit Committee; 5.2.2 Cycle of Meetings; 5.2.3 The Chairman's Management of the Audit Committee and Key Relationships; 5.2.4 The Nature of the Relationship; 5.2.5 Satisfaction with Auditors and Partner Changes; 5.3 Key Interactions Between Stuart, Duncan and Patrick; 5.3.1 Audit Fees; 5.3.2 The Accounting Treatment of Costs Associated with a Major Change in the Company's Computer System; 5.3.3 Re-Organization Costs; 5.3.4 Inventory Provisions; 5.3.5 Dividends from Subsidiaries; 5.3.6 Pension Liabilities 5.4 Contextual Factors and Analysis of the Interactions Cover; Title Page; Copyright; List of Figures; List of Tables; Foreword; Preface; Acknowledgements; 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 |
ISBN: | 978-0-470-74874-9 ; 978-1-119-97375-1 ; 978-1-119-97376-8 ; 1-283-40547-4 ; 978-1-119-99329-2 ; 978-1-283-40547-8 ; 978-1-119-97376-8 ; 978-1-119-97375-1 ; 978-1-119-99329-2 ; 978-0-470-74874-9 |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012683138