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- catalog abstract ""This text 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 engagements partners of six listed companies, the book uncovers both sides' perceptions of how contentious and non contentious issues are resolved. 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."--Jacket.".
- catalog contributor b12118961.
- catalog contributor b12118962.
- catalog contributor b12118963.
- catalog created "2001.".
- catalog date "2001".
- catalog date "2001.".
- catalog dateCopyrighted "2001.".
- catalog description ""This text 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 engagements partners of six listed companies, the book uncovers both sides' perceptions of how contentious and non contentious issues are resolved. 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."--Jacket.".
- catalog description "Foreword / Sir David Tweedie -- Introduction and Regulatory Framework -- Fundamental issues faced by the accountancy profession -- Structural and procedural changes in the accountancy profession -- Public concerns regarding the quality of financial reporting and audit -- The regulatory framework in the UK -- Research approach -- The Auditor--Client Relationship -- The regulatory dilemma: creative compliance -- The auditor--client company relationship -- Paucity of research into the primary relationship -- The demand for audit -- Audit quality -- Audit quality attributes -- Buyer types -- The role of commitment -- Auditor independence -- The concept and its importance -- Models of independence -- Studies of perceived auditor independence -- Studies of actual auditor independence -- The influence of the auditor's personal attributes -- Second partner review -- Corporate governance and audit committees -- Corporate governance -- Corporate governance reporting requirements -- Audit committees -- Communication between external auditors and audit committees -- Audit effectiveness -- Questionnaire Stage of Study -- Methods -- Results -- The Case Studies -- Negotiation and conflict in a generic setting--theory -- Negotiation strategies in non-audit settings--empirical studies -- Negotiation in audit settings--empirical studies -- How the case companies were selected and approached -- Broad approach to the analysis -- Writing up each case (matched pair of interviews).".
- catalog description "Includes bibliographical references (p. 294-301) and index.".
- catalog extent "xxii, 309 p. :".
- catalog identifier "0333747844".
- catalog issued "2001".
- catalog issued "2001.".
- catalog language "eng".
- catalog publisher "New York : Palgrave,".
- catalog subject "657/.45 21".
- catalog subject "Corporations Auditing.".
- catalog subject "HF5686.C7 B343 2001".
- catalog tableOfContents "Foreword / Sir David Tweedie -- Introduction and Regulatory Framework -- Fundamental issues faced by the accountancy profession -- Structural and procedural changes in the accountancy profession -- Public concerns regarding the quality of financial reporting and audit -- The regulatory framework in the UK -- Research approach -- The Auditor--Client Relationship -- The regulatory dilemma: creative compliance -- The auditor--client company relationship -- Paucity of research into the primary relationship -- The demand for audit -- Audit quality -- Audit quality attributes -- Buyer types -- The role of commitment -- Auditor independence -- The concept and its importance -- Models of independence -- Studies of perceived auditor independence -- Studies of actual auditor independence -- The influence of the auditor's personal attributes -- Second partner review -- Corporate governance and audit committees -- Corporate governance -- Corporate governance reporting requirements -- Audit committees -- Communication between external auditors and audit committees -- Audit effectiveness -- Questionnaire Stage of Study -- Methods -- Results -- The Case Studies -- Negotiation and conflict in a generic setting--theory -- Negotiation strategies in non-audit settings--empirical studies -- Negotiation in audit settings--empirical studies -- How the case companies were selected and approached -- Broad approach to the analysis -- Writing up each case (matched pair of interviews).".
- catalog title "Behind closed doors : what company audit is really about / Vivien Beattie, Stella Fearnley, and Richard Brandt ; foreword by Sir David Tweedie.".
- catalog type "text".