Vivien A. Beattie

Lancaster University - Management School

Bailrigg

Lancaster, LA1 4YX

United Kingdom

SCHOLARLY PAPERS

16

DOWNLOADS
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CITATIONS
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Top 7,768

in Total Papers Citations

60

Scholarly Papers (16)

1.

A New Method for Ranking Academic Journals in Accounting and Finance

University of Stirling Accounting, Finance and Law Working Paper No. 01/2005
Number of pages: 39 Posted: 05 Apr 2005
Vivien A. Beattie and Alan Goodacre
Lancaster University - Management School and University of Stirling - Department of Accounting and Finance
Downloads 2,422 (3,789)
Citation 4

Abstract:

journal quality, journal rankings, research assessment exercise

2.

The Determinants of Audit Fees - Evidence from the Voluntary Sector

University of Stirling, Department of Accounting, Finance & Law, Discussion Paper No. 00/04
Number of pages: 47 Posted: 10 Jan 2001
Lancaster University - Management School, University of Stirling - Department of Accounting and Finance, University of Stirling and University of Stirling
Downloads 1,517 (7,096)
Citation 7

Abstract:

Audit fees; Auditor expertise; Charity sector; Non-profit organisation; Fee premium; Non-audit services

3.

Lease Accounting Reform and Economic Consequences: The Views of Preparers and Users

Department of Accounting, Finance & Law Working Paper No. DP 01/08
Number of pages: 41 Posted: 26 Dec 2001
Alan Goodacre, Vivien A. Beattie and Sarah Jane Thomson
University of Stirling - Department of Accounting and Finance, Lancaster University - Management School and Heriot-Watt University - School of Management and Languages
Downloads 935 (17,480)
Citation 6

Abstract:

Lease accounting; Off-balance sheet finance; Survey; Economic consequences

4.

Diversity and Determinants of Corporate Financing Decisions: Survey Evidence

Number of pages: 28 Posted: 15 Jul 2004
Alan Goodacre, Vivien A. Beattie and Sarah Jane Thomson
University of Stirling - Department of Accounting and Finance, Lancaster University - Management School and Heriot-Watt University - School of Management and Languages
Downloads 700 (26,373)
Citation 2

Abstract:

Capital structure, survey, trade-off theory, pecking order theory

5.

Audit Market Structure, Fees and Choice following the Andersen Break-up: Evidence from the UK

Number of pages: 50 Posted: 26 Feb 2008 Last Revised: 23 Dec 2008
Shamharir Abidin, Vivien A. Beattie and Alan Goodacre
Universiti Utara Malaysia - Faculty of Accountancy, Lancaster University - Management School and University of Stirling - Department of Accounting and Finance
Downloads 648 (27,643)
Citation 2

Abstract:

Arthur Andersen, audit market, audit fees, concentration, Big 4, industry specialism, competition

6.

And Then There Were Four: A Study of UK Audit Market Concentration - Causes, Consequences and the Scope for Market Adjustment

University of Stirling Discussion Paper No. 03/03
Number of pages: 25 Posted: 21 May 2003
Vivien A. Beattie, Alan Goodacre and Stella Fearnley
Lancaster University - Management School, University of Stirling - Department of Accounting and Finance and Portsmouth Business School
Downloads 540 (36,840)
Citation 6

Abstract:

auditor concentration, concentration ratios, audit firm mergers

7.

An Analysis of Financial Statement Issues Reported as Discussed and Negotiated by Key Preparer-Side Groups in UK Listed Companies in the First and Second Years of IFRS Implementation

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 46 Posted: 02 Oct 2008
Vivien A. Beattie, Stella Fearnley and Tony Hines
Lancaster University - Management School, Portsmouth Business School and University of Portsmouth
Downloads 461 (47,053)

Abstract:

discussion, IFRS, financial statements, negotiation

8.

Publication Records of Faculty Promoted to Professor: Evidence from the UK Accounting and Finance Academic Community

Number of pages: 45 Posted: 19 Jul 2010
Vivien A. Beattie and Alan Goodacre
Lancaster University - Management School and University of Stirling - Department of Accounting and Finance
Downloads 253 (92,109)
Citation 1

Abstract:

faculty, journals, professor, promotion, publication

9.

Factors Influencing Narrative Disclosure by Large UK Charities: Interview Evidence

Number of pages: 22 Posted: 12 Dec 2008
Juliana Jetty and Vivien A. Beattie
University of Glasgow - Department of Accounting and Finance and Lancaster University - Management School
Downloads 241 (89,559)

Abstract:

Charity reporting, Disclosure, Grounded theory

10.

The Reform of the UK's Auditor Independence Framework after the Enron Collapse: An Example of Evidence-based Policy Making

International Journal of Auditing, Vol. 8, No. 2, pp. 117-138, July 2004
Number of pages: 22 Posted: 12 Aug 2004
Stella Fearnley and Vivien A. Beattie
Portsmouth Business School and Lancaster University - Management School
Downloads 31 (385,973)
Citation 6

Abstract:

11.

The Impact of Graph Slope on Rate of Change Judgments in Corporate Reports

Abacus, Vol. 38, No. 2, pp. 177-199, 2002
Number of pages: 23 Posted: 18 Nov 2002
Vivien A. Beattie and Michael J. Jones
Lancaster University - Management School and Thompson Jones L.L.P.
Downloads 22 (422,757)
Citation 1

Abstract:

corporate annual reports, graphical perception, slope parameter

12.

Corporate Financing Decisions: UK Survey Evidence

Journal of Business Finance & Accounting, Vol. 33, No. 9-10, pp. 1402-1434, November/December 2006
Number of pages: 33 Posted: 07 Dec 2006
Vivien A. Beattie, Alan Goodacre and Sarah Jane Thomson
Lancaster University - Management School, University of Stirling - Department of Accounting and Finance and Heriot-Watt University - School of Management and Languages
Downloads 14 (469,166)
Citation 13

Abstract:

13.

A Grounded Theory Model of Auditor-Client Negotiations

International Journal of Auditing, Vol. 8, No. 1, pp. 1-19, March 2004
Number of pages: 19 Posted: 28 Jun 2004
Vivien A. Beattie, Stella Fearnley and Richard Brandt
Lancaster University - Management School, Portsmouth Business School and University of Portsmouth - Department of Accounting and Management Science
Downloads 14 (469,166)
Citation 12

Abstract:

Auditor-client interactions, audit conflict, audit negotiations, grounded theory, negotiation strategy

14.

Auditor-Client Interactions in the Changed UK Regulatory Environment – A Revised Grounded Theory Model

International Journal of Auditing, Vol. 19, Issue 1, pp. 15-36, 2015
Number of pages: 22 Posted: 29 Jan 2015
Vivien A. Beattie, Stella Fearnley and Tony Hines
Lancaster University - Management School, Portsmouth Business School and University of Portsmouth
Downloads 0 (548,619)

Abstract:

Auditor–client interaction, audit committee, audit committee chair, discussion, enforcement, financial reporting quality, IFRS, ISAs, negotiation

15.

Value Creation and Business Models: Refocusing the Intellectual Capital Debate

Posted: 06 Jun 2013
Vivien A. Beattie and Sarah Jane Smith
Lancaster University - Management School and University of Stirling - Department of Accounting and Finance

Abstract:

business model, business reporting, dynamic capabilities, integrated reporting, intellectual capital, narrative reporting, story, value creation

16.

Loan Loss Provisioning by International Banks: Estimation, Determinants and Evidence

Posted: 14 May 2000
Lancaster University - Management School, University of Southampton - School of Management, University of Southampton, University of Southampton - School of Management, University of Reading - ICMA Centre and University of Southampton - School of Management

Abstract: