TY  - BOOK
AU  - Beattie,Vivien
AU  - Fearnley,Stella
AU  - Hines,Tony
TI  - Reaching key financial reporting decisions: how directors and auditors interact 
SN  - 9780470748749
AV  - HF5681.B2 B365 2011
PY  - 2011///
CY  - Chichester, West Sussex, United Kingdom
PB  - John Wiley & Sons
KW  - Financial statements
KW  - Great Britain
KW  - Corporate governance
N1  - Includes bibliographical references (pages [337]-348) and index
N2  - "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"--
ER  -