Questionnaire Stage of Study

Vivien Beattie, Stella Fearnley and Richard Brandt

Chapter 3 in Behind Closed Doors, 2001, pp 32-40 from Palgrave Macmillan

Abstract: Abstract In this chapter, we present a summary of the questionnaire stage of our study, in which 153 FDs and 244 AEPs comment on the frequency with which 46 audit and audit-related issues are discussed, are negotiated, and result in a change to the accounting numbers and/or disclosures. First, the methods used are outlined, then the results are summarised.

Keywords: Audit Committee; Audit Firm; Accounting Number; External Auditor; Accounting Principle (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59941-3_3

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DOI: 10.1057/9780230599413_3

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