Beattie, V., Fearnley, S. and Brandt, R. (2004) A grounded theory model of auditor-client negotiations. International Journal of Auditing, 8(1), pp. 1-19. (doi: 10.1111/j.1099-1123.2004.00225.x)
|
Text
Intern_Jo_Audit_8(1)1-19.pdf 152kB |
Publisher's URL: http://dx.doi.org/10.1111/j.1099-1123.2004.00225.x
Abstract
The central research question addressed in this paper is 'How do companies and their auditors resolve important audit issues?' In-depth interviews are conducted with the audit partners and finance directors of a varied group of six major UK listed companies who had recently experienced audit interactions involving 22 significant accounting issues. A grounded theory model is developed of the negotiation process and the factors that influence the nature of the outcome of interactions. This model identifies, as principal analytical categories, a range of general relationship factors and specific accounting issue factors that influence aspects of the negotiation process. These aspects include the parties involved, the strategies adopted, the quality of the financial reporting outcome and the ease with which it is achieved. A secondary outcome of the research is that distinct categories of audit engagement partner are identified, termed the crusader, the safe pair of hands, the accommodator and the truster.
Item Type: | Articles |
---|---|
Status: | Published |
Refereed: | Yes |
Glasgow Author(s) Enlighten ID: | Beattie, Prof Vivien |
Authors: | Beattie, V., Fearnley, S., and Brandt, R. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
College/School: | College of Social Sciences > Adam Smith Business School > Accounting and Finance |
Journal Name: | International Journal of Auditing |
Publisher: | Blackwell Publishing |
ISSN: | 1099-1123 |
Copyright Holders: | Copyright © 2004 Blackwell Publishing |
First Published: | First published in International Journal of Auditing 8(1):1-19 |
Publisher Policy: | Reproduced in accordance with the copyright policy of the publisher |
University Staff: Request a correction | Enlighten Editors: Update this record