Behind Closed Doors - ISBNLookup.com

9780333747841

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Behind Closed Doors

Beattie

Genre Business Books

Format Hardcover

Dimensions 5.50 (w) x 8.50 (h) x 0.87 (d)

Pages 333

Publisher Palgrave Macmillan

Publication Date March 2001

ISBN 9780333747841

Book ISBN 10 0333747844

About Book

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.

Reviews

Booknews

Drawing on interviews with finance directors and auditors involved in interactions at six UK public companies, Beattie (U. of Stirling) and her co-authors (U. of Portsmouth) analyze the factors<-->from technical issues to human relationships<-->that influence the nature and outcome of audit activities. Their study outlines the extent of the effort that goes into finalizing the financial statements of a publicly listed company, an effort that's largely invisible to members of the public who rely on the financial statements to present a true and fair view. The work also looks at the impact that the auditor has on "earnings quality." Annotation c. Book News, Inc., Portland, OR (booknews.com)

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