Behind Closed Doors: What Company Audit Is Really About
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Book Summary Information
Editor: Vivien BeattieEditor: Stella Fearnley
Editor: Richard Brandt
Edition: Hardcover
Audio: English (Original Language); English (Unknown); English (Published)
Published: 2001-06-02
ISBN: 0333747844
Number of pages: 333
Publisher: Palgrave Macmillan
Book Reviews of Behind Closed Doors: What Company Audit Is Really About
Book Review: This book is what it says
Summary: 5 Stars
Read it all from the begining or read the last part first and then go back to the different cases to gain a faster review of the book. To those willing to gain an in-depth insight into the auditing process.
From a researcher perspective, the book addresses hot topics in the early 2000s (auditor indepedence, earnings management, and earnings quality), and should be considered as an interesting reference to consider. It also analyses those concepts with a case study methodology.
Summary of Behind Closed Doors: What Company Audit Is Really About
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.
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