Tony Hines

Stella Fearnley

Vivien Beattie

The 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. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact is a fascinating, behind-the-scenes examination of this closed process. The authors draw on the results of face to face interviews, and an extensive survey of finance directors, audit committee chairs and audit partners, and present nine company case studies highlighting the process of discussion and negotiation and the methods by which the agreed financial reporting outcome was reached. Detailed analysis of the case studies: Allows those involved in the process to benchmark their behaviours against those of others Enables a comparison between the previous and current regulatory environments to see what has changed, and sheds light on the sorts of behaviours the current regulatory framework encourages Evaluates the effectiveness of the changed regulatory regime, providing evidence relevant to current policy debates concerning the value of audit, IFRS and the relative merit of rules-based versus principles-based accounting standards in relation to professional judgement and compliance The unprecedented access and unique insights offered by this book make it invaluable for audit firm staff and partners, audit committee chairs and company directors involved in agreeing the published financial statements, as well as those who have an interest in the financial statements, but do not have access to the negotiation process.

How Directors and Auditors Interact

Reaching Key Financial Reporting Decisions

Highlighting some of the main challenges facing organizations, this text looks at how to select, design and implement successful supply chain strategies in an increasingly competitive environment. Each chapter discusses the issues in relation to previous literature, contemporary practices and the lessons to be learned from different industries where successful management of supply chains has improved organizational and industry level profitability. The text also includes numerous international case studies and vignettes that will cover different industries, thereby giving a wide-ranging, global approach to the topic.

Customer-driven and Customer-focused

Supply Chain Strategies

Margaret Bruce

A collection of international contributions from renowned academics and practitioners from the US, UK, China, the second edition of Fashion Marketing has been completely updated, revised and expanded to reflect the major changes in the fashion industry since 2001 and covers all of the key themes and issues of the area. Key themes and areas covered include globalization, fast fashion, luxury fashion, offshoring, business-to-business, forecasting, sourcing, supply chain management, new product development, design management, logistics, range planning, color prediction, market testing, e-commerce, and strategy.

Tony Hines

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