Vivien A. Beattie

Lancaster University - Management School

Bailrigg

Lancaster, LA1 4YX

United Kingdom

  • Lancaster University - Management School

SCHOLARLY PAPERS

16

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CITATIONS
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61

Scholarly Papers (16)

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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 2,470 (4,928)
Citation 7

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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
Vivien A. Beattie, Alan Goodacre, Ken C. Pratt and Joanna E. Stevenson
Lancaster University - Management School, University of Stirling - Department of Accounting and Finance, University of Stirling and University of Stirling
Downloads 1,877 (7,876)
Citation 14

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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 1,099 (18,416)
Citation 6

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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 758 (31,479)

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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 752 (31,821)
Citation 6

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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 589 (44,157)
Citation 14

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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 485 (56,542)

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discussion, IFRS, financial statements, negotiation

8.

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 300 (99,066)

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Charity reporting, Disclosure, Grounded theory

9.

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 272 (110,111)
Citation 2

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faculty, journals, professor, promotion, publication

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 (454,543)
Citation 8
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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 23 (495,441)
Citation 3
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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 (547,257)
Citation 21
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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 (547,257)
Citation 18
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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 (657,341)
Citation 1
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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 Smith
Lancaster University - Management School and University of Stirling - Department of Accounting and Finance

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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
Vivien A. Beattie, Peter Casson, Richard Dale, George McKenzie, Charles Sutcliffe and Michael Turner
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

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