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Introduction and Regulatory Framework

In: Behind Closed Doors

Author

Listed:
  • Vivien Beattie
  • Stella Fearnley
  • Richard Brandt

Abstract

This book penetrates the closed world of the discussions and negotiations that take place between the finance director and the auditor of companies. It is out of this interaction process that the audited financial statements ultimately emerge. The book examines six case studies where the authors were able to have in-depth, matched interviews with both the finance director (FD) and the audit engagement partner (AEP) of listed UK public companies. These reveal, perhaps for the first time, the pressures on both parties and the effects on their interaction. These interviews were carried out in 1996 and 1997 and, therefore, reflect the economic and regulatory environment of that time. However, although the regulatory environment has changed since then, the fundamental issues that emerge remain unaffected by the passage of time — in particular the quality of earnings and auditor independence.

Suggested Citation

  • Vivien Beattie & Stella Fearnley & Richard Brandt, 2001. "Introduction and Regulatory Framework," Palgrave Macmillan Books, in: Behind Closed Doors, chapter 1, pages 3-9, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59941-3_1
    DOI: 10.1057/9780230599413_1
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