Behind Closed Doors: What Company Audit is Really About

Beattie, V.A., Fearnley, S. and Brandt, R.T. (2001) Behind Closed Doors: What Company Audit is Really About. Palgrave: Basingstoke, UK. ISBN 9780333747841

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Abstract

This book goes "behind closed doors" to uncover the nature of the relationship between auditors and the finance directors in major listed companies. Based on interviews with finance directors and audited engagement partners of six firms, the book uncovers both sides' perceptions of how contentious and non-contentious issues are resolved. New 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.

Item Type:Books
Status:Published
Glasgow Author(s) Enlighten ID:Beattie, Prof Vivien
Authors: Beattie, V.A., Fearnley, S., and Brandt, R.T.
Subjects:H Social Sciences > HB Economic Theory
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Publisher:Palgrave
ISBN:9780333747841
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