Stella Fearnley

Portsmouth Business School

Accounting & Management Science

Locksway Road

Southsea, PO4 8JF

United Kingdom

SCHOLARLY PAPERS

6

DOWNLOADS
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2,436

CITATIONS
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in Total Papers Citations

24

Scholarly Papers (6)

1.

Auditor Liability Reforms in the UK and the US: A Comparative Review

Number of pages: 47 Posted: 11 Sep 2007
Tim Bush, Shyam Sunder and Stella Fearnley
Hermes Pensions Management Ltd., Yale University - School of Management and Portsmouth Business School
Downloads 1,247 (10,831)

Abstract:

Auditor liability, U.K. and U.S. comparison, International accounting

2.

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 (37,391)
Citation 6

Abstract:

auditor concentration, concentration ratios, audit firm mergers

3.

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 (47,582)

Abstract:

discussion, IFRS, financial statements, negotiation

4.

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 (390,970)
Citation 6

Abstract:

5.

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 (474,732)
Citation 12

Abstract:

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

6.

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 (556,813)

Abstract:

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