Reaching Key Financial Reporting Decisions : How Directors and Auditors Interact / Vivien Beattie, Stella Fearnley, Tony Hines
Imprint
Chichester, West Sussex, United Kingdom : John Wiley & Sons, 2011
Descript
xxii, 362 pages ; 25 cm
CONTENT
Introduction and background -- Review of relevant literacture -- The survey -- Cast studies -- Case 1-Sandpiper plc -- Case 2-Kestrel plc -- Case3-Mallard plc -- Case 4-Finch plc -- Case 5-Cormorant plc -- Case 6-Pochard plc -- Case 7-Woodpecker plc -- Case 8-Raven plc -- Case 9-Ostrich plc -- Views of interviewees on the regulatory framework -- Attributes and procedures of the audit committee and the audit committee chair: evidence -- Cross-case analysis and theory development -- Conclusions -- References -- Index