Zobrazeno 1 - 10
of 32
pro vyhledávání: '"Stella Fearnley"'
Publikováno v:
International Journal of Auditing. 19:15-36
Audit and financial reporting quality are under intense scrutiny nationally and globally. The outcome of high-level auditor-auditee discussion and negotiation issues (auditor-client interactions) is central to this debate. Beattie et al. (2001) devel
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::06a8ded07cf061010e54bcc5ef96a6bf
https://doi.org/10.1111/ijau.12031
https://doi.org/10.1111/ijau.12031
Publikováno v:
Public Money & Management. 33:23-30
Service providers need to understand financial capability from the perspective of the older client, in order to deliver services best suited for this age group. This article explores how older people perceive one dimension of their financial capabili
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::52eeed08e52a4c364581a693382c958d
https://doi.org/10.1080/09540962.2013.744891
https://doi.org/10.1080/09540962.2013.744891
Publikováno v:
Health & Social Care in the Community. 20:617-624
The importance of economic well-being is recognised in the recent UK Government policy. Older people may be particularly vulnerable to economic fluctuations as they are reliant on fixed incomes and assets, which are reducing in value. Within the lite
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9b9bd5323a8591881f873000e4cbbebd
https://doi.org/10.1111/j.1365-2524.2012.01077.x
https://doi.org/10.1111/j.1365-2524.2012.01077.x
Publikováno v:
Accounting and Business Research. 42:349-375
In the wake of the financial crisis, regulators intend to increase the responsibilities of audit committees (ACs), yet little is known about how ACs discharge their existing responsibilities and interact with auditors and management. This study inves
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5a8e54a86489ecc9c4bb52e6d16f7fe3
https://doi.org/10.1080/00014788.2012.698090
https://doi.org/10.1080/00014788.2012.698090
Autor:
Tony Hines, Stella Fearnley
Publikováno v:
Journal of Financial Regulation and Compliance. 15:394-408
PurposeThe paper aims to trace the development of attitudes towards financial reporting solutions for entities not subject to the European Union (EU) Regulation. This Regulation mandated application of IFRS for the group accounts of listed companies
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::40c6dc52259271e326ab8f4e76d5251c
https://doi.org/10.1108/13581980710835254
https://doi.org/10.1108/13581980710835254
Autor:
Stella Fearnley
Publikováno v:
European Accounting Review. 15:651-656
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::39b138b5a11569b2a1f167f38c471537
https://doi.org/10.1080/09638180601102248
https://doi.org/10.1080/09638180601102248
Publikováno v:
Journal of International Accounting Research. 4:39-71
The principles-based U.K. regulatory framework for auditor independence (Chartered Accountants Joint Ethics Committee 1996), which was adopted in 1997, identifies threats to independence in fact, independence in appearance, and the safeguards that co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::37f43bb6cc11bcbb37a7777d40d54698
https://doi.org/10.2308/jiar.2005.4.1.39
https://doi.org/10.2308/jiar.2005.4.1.39
Publikováno v:
Accounting Forum. 28:205-236
There is a consensus that the business reporting model needs to expand to serve the changing information needs of the market and provide the information required for enhanced corporate transparency and accountability. Worldwide, regulators view narra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fd4c2687769c281ed600e6fd7cc198b4
https://doi.org/10.1016/j.accfor.2004.07.001
https://doi.org/10.1016/j.accfor.2004.07.001
Autor:
Vivien Beattie, Stella Fearnley
Publikováno v:
International Journal of Auditing. 8:117-138
2University of Glasgow Following the collapse of Enron, the UK government set up a high level group of regulators and ministers to co-ordinate a review of the UK regulatory framework, including the key area of auditor independence. The Accountancy Fo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f7c316715630789edd1f1abe9b6b05ad
https://doi.org/10.1111/j.1099-1123.2004.00085.x
https://doi.org/10.1111/j.1099-1123.2004.00085.x
Publikováno v:
International Journal of Auditing. 8:1-19
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 co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e9b1bd1b4d5b0666af8d04173c22b1c9
https://doi.org/10.1111/j.1099-1123.2004.00225.x
https://doi.org/10.1111/j.1099-1123.2004.00225.x