{"product_id":"reaching-key-financial-reporting-decisions-9780470748749","title":"Reaching Key Financial Reporting Decisions","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expected to play a significant role in agreeing the contents of the financial statements and overseeing the activities of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss and negotiate financial reporting and auditing issues, a significant process leading to the agreement of the published numbers and disclosures, and to the issuing of the auditor''s report which accompanies them, but which is entirely unobservable by third parties.  \u003cp\u003e\u003ci\u003eReaching Key Financial Reporting Decisions: How Directors and Auditors Interact\u003c\/i\u003e is a fascinating, behind-the-scenes examination of this closed process. The authors draw on the results of face to f\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e'...an examination of how agreement on key financial reporting issues is reached...offers valuable insight into a vital process.' (Finance \u0026amp; Management, April 2011).\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cb\u003eList of Figures.\u003c\/b\u003e  \u003c\/p\u003e\u003cp\u003e\u003cb\u003eList of Tables.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eForeword (\u003ci\u003ePeter Wyman\u003c\/i\u003e).\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePreface.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAcknowledgements.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAbbreviations.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART I THE BACKGROUND.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Introduction and Background.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1.1 What This Book is About.\u003c\/p\u003e \u003cp\u003e1.2 Recent Regulatory Changes.\u003c\/p\u003e \u003cp\u003e1.3 Contribution of This Book in the 2010\/2011 Regulatory Environment.\u003c\/p\u003e \u003cp\u003e1.4 Research Approach.\u003c\/p\u003e \u003cp\u003e1.5 Outline of Book.\u003c\/p\u003e \u003cp\u003e1.6 Key Findings and Conclusions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Review of Relevant Literature.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e2.1 Overview.\u003c\/p\u003e \u003cp\u003e2.2 Regulation.\u003c\/p\u003e \u003cp\u003e2.3 IFRS.\u003c\/p\u003e \u003cp\u003e2.4 Audit Quality.\u003c\/p\u003e \u003cp\u003e2.5 Enforcement.\u003c\/p\u003e \u003cp\u003e2.6 Corporate Governance and the Role of the Audit Committee.\u003c\/p\u003e \u003cp\u003e2.7 Interactions and Negotiation in Non-Audit Settings.\u003c\/p\u003e \u003cp\u003e2.8 Interactions and Negotiation in Audit Settings.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 The Survey.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3.1 Overview.\u003c\/p\u003e \u003cp\u003e3.2 Methods.\u003c\/p\u003e \u003cp\u003e3.3 Findings.\u003c\/p\u003e \u003cp\u003e3.4 Interaction Issues.\u003c\/p\u003e \u003cp\u003e3.5 Financial Statement Changes.\u003c\/p\u003e \u003cp\u003e3.6 Summary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART II THE CASE STUDIES.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Case Studies.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e4.1 Introduction to the Case Studies.\u003c\/p\u003e \u003cp\u003e4.2 How the Case Companies were Selected and Approached.\u003c\/p\u003e \u003cp\u003e4.3 Broad Approach to the Grounded Theory Analysis.\u003c\/p\u003e \u003cp\u003e4.4 Writing Up Each Case (Matched Set of Interviews) -The Stories.\u003c\/p\u003e \u003cp\u003e4.5 Preliminary Within-Case Analysis: Attaching Labels to the Key Categories.\u003c\/p\u003e \u003cp\u003e4.6 Within-case Analysis.\u003c\/p\u003e \u003cp\u003e4.7 Tabular Summary of Cases.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Case 1-Sandpiper plc.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5.1 Background to the Case.\u003c\/p\u003e \u003cp\u003e5.2 Corporate Governance.\u003c\/p\u003e \u003cp\u003e5.3 Key Interactions Between Stuart, Duncan and Patrick.\u003c\/p\u003e \u003cp\u003e5.4 Contextual Factors and Analysis of the Interactions.\u003c\/p\u003e \u003cp\u003e5.5 Conclusions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Case 2-Kestrel plc.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6.1 Background to the Case.\u003c\/p\u003e \u003cp\u003e6.2 Corporate Governance.\u003c\/p\u003e \u003cp\u003e6.3 Key Interactions Between Philip, Guy and Barry.\u003c\/p\u003e \u003cp\u003e6.4 Contextual Factors and Analysis of the Interactions.\u003c\/p\u003e \u003cp\u003e6.5 Conclusions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Case 3-Mallard plc.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e7.1 Background to the Case.\u003c\/p\u003e \u003cp\u003e7.2 Corporate Governance.\u003c\/p\u003e \u003cp\u003e7.3 Key Interactions Between Jack, Paul and Gerald.\u003c\/p\u003e \u003cp\u003e7.4 Contextual Factors and Analysis of the Interactions.\u003c\/p\u003e \u003cp\u003e7.5 Conclusions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Case 4-Finch plc.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e8.1 Background to the Case.\u003c\/p\u003e \u003cp\u003e8.2 Corporate Governance.\u003c\/p\u003e \u003cp\u003e8.3 Key Interactions Between Ben, Robert and Damien.\u003c\/p\u003e \u003cp\u003e8.4 Contextual Factors and Analysis of the Interactions.\u003c\/p\u003e \u003cp\u003e8.5 Conclusions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Case 5-Cormorant plc.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e9.1 Background to the Case.\u003c\/p\u003e \u003cp\u003e9.2 Corporate Governance.\u003c\/p\u003e \u003cp\u003e9.3 Key Interactions Between William, Dave and Simon.\u003c\/p\u003e \u003cp\u003e9.4 Contextual Factors and Analysis of the Interactions.\u003c\/p\u003e \u003cp\u003e9.5 Conclusions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Case 6-Pochard plc.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e10.1 Background to the Case.\u003c\/p\u003e \u003cp\u003e10.2 Corporate Governance.\u003c\/p\u003e \u003cp\u003e10.3 Key Interactions Between Peter, Alan and Henry.\u003c\/p\u003e \u003cp\u003e10.4 Contextual Factors and Analysis of the Interactions.\u003c\/p\u003e \u003cp\u003e10.5 Conclusions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Case 7-Woodpecker plc.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e11.1 Background to the Case.\u003c\/p\u003e \u003cp\u003e11.2 Corporate Governance.\u003c\/p\u003e \u003cp\u003e11.3 Key Interactions Between Richard, Horace and Edward.\u003c\/p\u003e \u003cp\u003e11.4 Contextual Factors and Analysis of the Interactions.\u003c\/p\u003e \u003cp\u003e11.5 Conclusions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Case 8-Raven plc.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e12.1 Background to the Case.\u003c\/p\u003e \u003cp\u003e12.2 Corporate Governance.\u003c\/p\u003e \u003cp\u003e12.3 Key Interactions Between Trevor, Norman and Ivan.\u003c\/p\u003e \u003cp\u003e12.4 Contextual Factors and Analysis of the Interactions.\u003c\/p\u003e \u003cp\u003e12.5 Conclusions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Case 9-Ostrich plc.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e13.1 Background to the Case.\u003c\/p\u003e \u003cp\u003e13.2 Corporate Governance.\u003c\/p\u003e \u003cp\u003e13.3 Key Interactions Between Matthew, Victor and Luke.\u003c\/p\u003e \u003cp\u003e13.4 Contextual Factors and Analysis of the Interactions.\u003c\/p\u003e \u003cp\u003e13.5 Conclusions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART III CROSS-CASE ANALYSIS AND CONCLUSIONS.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Views of Interviewees on the Regulatory Framework.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e14.1 Introduction.\u003c\/p\u003e \u003cp\u003e14.2 Financial Reporting Issues.\u003c\/p\u003e \u003cp\u003e14.3 Auditing Issues.\u003c\/p\u003e \u003cp\u003e14.4 Corporate Governance.\u003c\/p\u003e \u003cp\u003e14.5 Summary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Attributes and Procedures of the Audit Committee and the Audit Committee Chair: Evidence.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e15.1 Overview.\u003c\/p\u003e \u003cp\u003e15.2 The Audit Committee.\u003c\/p\u003e \u003cp\u003e15.3 The Role of the Audit Committee Chair.\u003c\/p\u003e \u003cp\u003e15.4 Issues Discussed at Audit Committee Meetings.\u003c\/p\u003e \u003cp\u003e15.5 Conclusions and Contribution to the Academic Literature.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 Cross-case Analysis and Theory Development.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e16.1 Introduction.\u003c\/p\u003e \u003cp\u003e16.2 Summary of Interaction Attributes.\u003c\/p\u003e \u003cp\u003e16.3 Summary of Cross-case Analysis.\u003c\/p\u003e \u003cp\u003e16.4 A Revised Grounded Theory of Financial Reporting Interactions -Overview.\u003c\/p\u003e \u003cp\u003e16.5 General Company\/Audit Firm Context.\u003c\/p\u003e \u003cp\u003e16.6 Specific Context.\u003c\/p\u003e \u003cp\u003e16.7 International Regulatory Regime.\u003c\/p\u003e \u003cp\u003e16.8 National Regulatory Regime.\u003c\/p\u003e \u003cp\u003e16.9 Interactions (Core Category).\u003c\/p\u003e \u003cp\u003e16.10 Outcome Determinants.\u003c\/p\u003e \u003cp\u003e16.11 Comparison with Extant Literature.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 Conclusions.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e17.1 Overview.\u003c\/p\u003e \u003cp\u003e17.2 The Regulatory Setting.\u003c\/p\u003e \u003cp\u003e17.3 Evidential Base and Structure of Findings.\u003c\/p\u003e \u003cp\u003e17.4 The Nature of Financial Reporting Interactions Between FDs, ACCs and AEPs.\u003c\/p\u003e \u003cp\u003e17.5 The Interaction Process.\u003c\/p\u003e \u003cp\u003e17.6 Interaction Outcomes.\u003c\/p\u003e \u003cp\u003e17.7 The Regulatory Framework.\u003c\/p\u003e \u003cp\u003e17.8 The ACC and the Audit Committee.\u003c\/p\u003e \u003cp\u003e17.9 Policy Implications.\u003c\/p\u003e \u003cp\u003e17.10 Limitations and Implications for Future Research and Regulatory Interest.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eReferences.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eIndex.\u003c\/b\u003e\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49402425835863,"sku":"9780470748749","price":40.5,"currency_code":"GBP","in_stock":false}],"url":"https:\/\/bookcurl.com\/products\/reaching-key-financial-reporting-decisions-9780470748749","provider":"Book Curl","version":"1.0","type":"link"}