Items where Author is "Beattie, Vivien"

Beattie, Vivien and Fearnley, Stella and Hines, Tony (2015) Auditor-client interactions in the changed UK regulatory environment : a revised grounded theory model. International Journal of Auditing, 19 (1). pp. 15-36. ISSN 1090-6738

Beattie, Vivien (2014) Accounting narratives and the narrative turn in accounting research : issues, theory, methodology, methods and a research framework. British Accounting Review, 46 (2). pp. 111-134. ISSN 0890-8389

Beattie, Vivien (2014) About publishing : reviewer shortage creates crisis for journal peer review system. European Accounting Association Newsletter, 46 (2). pp. 10-12.

Beattie, Vivien and Fearnley, Stella and Hines, Tony (2014) Boundary spanning and gatekeeping roles of UK audit committees. Accounting and Business Research, 44 (3). pp. 315-343. ISSN 0001-4788

Beattie, Vivien and Smith, Sarah-Jane (2013) Value creation and business models : refocusing the intellectual capital debate. British Accounting Review, 45 (4). pp. 243-254. ISSN 0890-8389

Beattie, Vivien and Fearnley, Stella and Hines, Tony (2013) Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment. Accounting and Business Research, 43 (1). pp. 56-81. ISSN 0001-4788

Beattie, Vivien and Smith, Sarah Jane (2012) Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context. Accounting and Business Research, 42 (5). pp. 471-494. ISSN 0001-4788

Jetty, Juliana and Beattie, Vivien (2012) The determinants of audit committees: evidence from the charity sector. Public Money and Management, 32 (5). pp. 371-378. ISSN 0954-0962

Beattie, Vivien and Fearnley, Stella and Hines, Tony (2012) Do UK audit committees really engage with auditors on audit planning and performance? Accounting and Business Research, 42 (3). pp. 349-375. ISSN 0001-4788

Beattie, Vivien and Fearnley, Stella and Hines, Tony (2012) A Real-life Case Study of Audit Interactions—Resolving Messy, Complex Problems. Accounting Education, 21 (2). pp. 111-129. ISSN 0963-9284

Beattie, Vivien and Smith, S. J. (2012) Today's PhD Students: Is There a Future Generation of Accounting Academics or are they a Dying Breed? A UK Perspective. Institute of Chartered Accountants of Scotland. ISBN 9781904574910

Beattie, Vivien and Fearnley, Stella and Hines, Tony (2011) Reaching key financial reporting decisions : how UK directors and auditors interact. Wiley, Chichester. ISBN 9780470748749

Abidin, Shamharir and Beattie, Vivien and Goodacre, Alan (2010) Audit market structure, fees and choice in a period of structural change : evidence from the UK – 1998–2003. British Accounting Review, 42 (3). pp. 187-206. ISSN 0890-8389

Beattie, Vivien and Smith, Sarah Jane (2010) Human capital, value creation and disclosure. Journal of Human Resource Costing and Accounting, 14 (4). pp. 262-285. ISSN 1401-338X

Beattie, Vivien and Thomson, S (2010) Intellectual Capital Reporting: Academic Utopia or Corporate Reality in a Brave New World? Institute of Chartered Accountants of Scotland. ISBN 978-1-904574-63-7

Ashton, David and Beattie, Vivien and Broadbent, Jane and Brooks, Chris and Draper, Paul and Ezzamel, Mahmoud and Gwilliam, David and Hodgkinson, Robert and Hoskin, Keith and Pope, Peter and Stark, Andrew (2009) British research in accounting and finance (2001–2007): The 2008 research assessment exercise. British Accounting Review, 41 (4). pp. 199-207. ISSN 0890-8389

Kreander, Niklas and Beattie, Vivien and Mcphail, Ken (2009) Putting our money where their mouth is : alignment of charitable aims with charity investments – tensions in policy and practice. British Accounting Review, 41 (3). pp. 154-168. ISSN 0890-8389

Jetty, Juliana and Beattie, Vivien (2009) Charity Reporting – A Study of Disclosure Practices and Policies of UK Charities. Association of Chartered Certified Accountants. ISBN 978-1-85908-451-9

Beattie, Vivien and Fearnley, Stella and Hines, Tony (2009) The impact of changes to the non-audit services regime on finance directors, audit committee chairs and audit partners of UK listed companies. Institute of Chartered Accountants in England and Wales, London. ISBN 978-1-84152-852-6

Beattie, Vivien and Emmanuel, Clive (2008) The British Accounting Review review process : evidence from 1997-2006. British Accounting Review, 40 (3). pp. 199-206. ISSN 0890-8389

Beattie, Vivien and Fearnley, Stella and Hines, Tony (2008) Auditor/company interactions in the 2007 UK regulatory environment : discussion and negotiation on financial statement issues reported by finance directors, audit committee chairs and audit engagement partners. Institute of Chartered Accountants in England and Wales, London. ISBN 978-1-84152-553-2

Beattie, Vivien and Emmanuel, Clive (2008) The British Accounting Review : characteristics of papers submitted and accepted, 1997-2006. British Accounting Review. pp. 289-296. ISSN 0890-8389

Beattie, Vivien and Jones, M. (2008) Corporate Reporting Using Graphs: A Review and Synthesis. Journal of Accounting Literature, 27. pp. 71-110. ISSN 0737-4607

Beattie, Vivien and Dhanani, A and Jones, M. (2008) Investigating Presentational Change in UK Annual Reports: A Longitudinal Perspective. Journal of Business Communication, 45 (2). pp. 181-222. ISSN 0021-9436

Beattie, Vivien and McInnes, B and Pierpoint, J (2008) The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes. Institute of Chartered Accountants in England and Wales. ISBN 978-1-84152-551-8

McInnes, Bill and Beattie, Vivien and Pierpoint, Jacky (2007) Communication between management and stakeholders : a case study. Institute of Chartered Accountants in England and Wales, London. ISBN 978-1-84152-514-3

Beattie, Vivien and Thomson, Sarah (2007) Lifting the lid on the use of content analysis to investigate intellectual capital disclosures in corporate annual reports. Accounting Forum, 31 (2). pp. 129-163. ISSN 0155-9982

Beattie, Vivien and McInnes, Bill and Pierpoint, Jacqueline (2007) Communication between management and stakeholders : a case study. Institute of Chartered Accountants in England and Wales, London. ISBN 978-1-84152-515-0

Beattie, Vivien and Goodacre, Alan and Thomson, Sarah Jane (2006) Corporate financing decisions : UK survey evidence. Journal of Business Finance and Accounting, 33 (9-10). pp. 1402-1434. ISSN 0306-686X

Beattie, Vivien and Goodacre, Alan and Thomson, Sarah Jane (2006) International lease accounting reform and economic consequences : the views of UK users and preparers. The International Journal of Accounting, 41 (1). pp. 75-103. ISSN 0020-7063

Beattie, Vivien and McInnes, Bill (2006) Narrative reporting in the UK and the US : which system works best. Institute of Chartered Accountants in England and Wales, London.

Beattie, Vivien and Davie, Elizabeth (2006) Theoretical studies of the historical development of the accounting discipline : a review and evidence. Accounting, Business and Financial History, 16 (1). pp. 1-25. ISSN 1466-4275

Kreander, Niklas and Beattie, Vivien and Mcphail, Ken (2006) UK charity ethical investment : policy, practice and disclosure. Certified Accountants Educational Trust, London. ISBN 1859084311

Beattie, Vivien and Goodacre, Alan (2006) A new method for ranking academic journals in accounting and finance. Accounting and Business Research, 36 (2). pp. 65-91. ISSN 0001-4788

Beattie, Vivien (2005) Moving the financial accounting research front forward : the UK contribution. British Accounting Review, 37 (1). pp. 85-114. ISSN 0890-8389

Fearnley, Stella and Beattie, Vivien and Brandt, Richard (2005) Auditor independence and audit risk : a reconceptualisation. Journal of International Accounting Research, 4 (1). pp. 39-71. ISSN 1542-6297

Beattie, Vivien and McInnes, Bill and Fearnley, Stella (2004) A methodology for analysing and evaluating narratives in annual reports : a comprehensive descriptive profile and metrics for disclosure quality attributes. Accounting Forum, 28 (3). pp. 205-236. ISSN 0155-9982

Fearnley, Stella and Beattie, Vivien (2004) The reform of the UK’s auditor independence framework after the Enron collapse : an example of evidence-based policy making. International Journal of Auditing, 8 (2). pp. 117-138. ISSN 1090-6738

Beattie, Vivien and Goodacre, Alan (2004) Publishing patterns within the UK accounting and finance academic community. British Accounting Review, 36 (1). pp. 7-44. ISSN 0890-8389

Beattie, Vivien and Fearnley, Stella and Brandt, Richard (2004) A grounded theory model of auditor-client negotiations. International Journal of Auditing, 8 (1). pp. 1-19. ISSN 1090-6738

Beattie, Vivien and Goodacre, Alan and Thomson, Sarah Jane (2004) Leasing : its financing role and accounting treatment. Institute of Chartered Accountants in England and Wales, London. ISBN 1841523070

Beattie, Vivien and McInnes, Bill and Fearnley, Stella (2004) Through the eyes of management : narrative reporting across three sectors. Institute of Chartered Accountants in England and Wales, London. ISBN 978-1-84152-236-8

Beattie, Vivien and Pratt, Ken (2003) Issues concerning web-based business reporting : an analysis of the views of interested parties. British Accounting Review, 35 (2). pp. 155-187. ISSN 0890-8389

Beattie, Vivien and Goodacre, Alan and Fearnley, Stella (2003) And then there were four : a study of UK audit market concentration – causes, consequences and the scope for market adjustment. Journal of Financial Regulation and Compliance, 11 (3). pp. 250-265. ISSN 1358-1988

Beattie, Vivien and Jones, Mike (2002) The impact of graph slope on rate of change judgements in corporate reports. Abacus, 38 (2). pp. 177-199. ISSN 0001-3072

Fearnley, Stella and Brandt, Richard and Beattie, Vivien (2002) Financial regulation of public limited companies in the UK : a way forward post-Enron. Journal of Financial Regulation and Compliance, 10 (3). pp. 254-265. ISSN 1358-1988

Beattie, Vivien and Jones, Mike (2002) Measurement distortion of graphs in corporate reports : an experimental study. Accounting, Auditing and Accountability Journal, 15 (4). pp. 546-564. ISSN 0951-3574

Beattie, Vivien and McInnes, Bill and Fearnley, Stella (2002) Through the eyes of management : a study of narrative disclosures. Institute of Chartered Accountants in England and Wales, London.

Beattie, Vivien (2002) Voluntary annual report disclosures : what users want. Institute of Chartered Accountants of Scotland, Edinburgh. ISBN 1871250927

Beattie, Vivien and Jones, Mike (2001) A six-country comparison of the use of graphs in annual reports. The International Journal of Accounting, 36 (2). pp. 195-222. ISSN 0020-7063

Beattie, Vivien and Fearnley, Stella and Brandt, Richard (2001) Behind closed doors : what company audit is really about. Palgrave-Macmillan, Basingstoke. ISBN 0333747844

Beattie, Vivien and Pratt, Ken (2001) Business reporting : harnessing the power of the internet for users. Institute of Chartered Accountants of Scotland, Edinburgh. ISBN 1 871250 90 0

Beattie, Vivien and Goodacre, Alan and Pratt, Ken and Stevenson, Joanna (2001) The determinants of audit fees : evidence from the charity sector. Accounting and Business Research, 31 (4). pp. 243-274. ISSN 0001-4788

Beattie, Vivien and Goodacre, Alan and Thomson, Sarah Jane (2000) Recognition versus disclosure : an investigation of the impact on equity risk using UK operating lease disclosures. Journal of Business Finance and Accounting, 27 (9). pp. 1185-1224. ISSN 0306-686X

Beattie, Vivien and Fearnley, Stella and Brandt, Richard (2000) Behind the audit report : a descriptive study of discussion and negotiation between auditors and directors. International Journal of Auditing, 4 (2). pp. 177-202. ISSN 1090-6738

Beattie, Vivien and Jones, Mike (2000) Impression management : the case of inter-country financial graphs. Journal of International Accounting, Auditing and Taxation, 9 (2). pp. 159-183. ISSN 1061-9518

Beattie, Vivien and Goodacre, Alan and Thomson, Sarah Jane (2000) Operating leases and the assessment of lease-debt substitutability. Journal of Banking and Finance, 24 (3). pp. 427-470. ISSN 0378-4266

Beattie, Vivien and Jones, Mike (2000) Changing graph use in corporate annual reports : a time series analysis. Contemporary Accounting Research, 17 (2). pp. 213-226. ISSN 0823-9150

Beattie, Vivien and Pratt, Ken (2000) Reactions to company law review proposals on reporting and accounting. Institute of Chartered Accountants of Scotland, Edinburgh.

Beattie, Vivien and Collins, Bill (2000) Teaching quality assessment in accounting : the Scottish experience. Accounting Education, 9 (1). pp. 1-22. ISSN 0963-9284

Beattie, Vivien (2000) The future of corporate reporting : a review article. Irish Accounting Review, 7 (1). pp. 1-36. ISSN 0791-9638

Beattie, Vivien and Jones, Mike (1999) Australian financial graphs : an empirical study. Abacus, 35 (1). pp. 46-76. ISSN 0001-3072

Beattie, Vivien and Brandt, Richard and Fearnley, Stella (1999) Audit regulation : a partial solution expanded. Journal of Financial Regulation and Compliance, 7 (1). pp. 31-47. ISSN 1358-1988

Beattie, Vivien and Brandt, Richard and Fearnley, Stella (1999) Perceptions of auditor independence : UK evidence. Journal of International Accounting, Auditing and Taxation, 8 (1). pp. 67-107. ISSN 1061-9518

Beattie, Vivien and Fearnley, Stella (1998) Audit market competition : auditor changes and the impact of tendering. British Accounting Review, 30 (3). pp. 261-289. ISSN 0890-8389

Beattie, Vivien and Fearnley, Stella (1998) Auditor changes and tendering : United Kingdom interview evidence. Accounting, Auditing and Accountability Journal, 11 (1). pp. 82-98. ISSN 0951-3574

Beattie, Vivien and Brandt, Richard and Fearnley, Stella (1998) Auditor iIndependence and the expectations gap : some evidence of changing user perceptions. Journal of Financial Regulation and Compliance, 6 (2). pp. 159-170. ISSN 1358-1988

Beattie, Vivien and Jones, Mike (1998) Graphical reporting choices : communication or manipulation? Association of Chartered Certified Accountants, London.

Beattie, Vivien and Fearnley, Stella (1998) What companies want (and don't want) from their auditors. Institute of Chartered Accountants in England and Wales, London.

Beattie, Vivien and Edwards, Keith and Goodacre, Alan (1998) The impact of constructive operating lease capitalisation on key accounting ratios. Accounting and Business Research, 28 (4). pp. 233-254. ISSN 0001-4788

Beattie, Vivien and Jones, Mike (1997) A comparative study of the use of financial graphs in the corporate annual reports of major U.S. and U.K. companies. Journal of International Financial Management and Accounting, 8 (1). pp. 33-68. ISSN 0954-1314

Beattie, Vivien and Collins, Bill and McInnes, Bill (1997) Deep and surface learning : a simple or simplistic dichotomy? Accounting Education, 6 (1). pp. 1-12. ISSN 0963-9284

Beattie, Vivien and Jones, Mike (1996) Financial graphs in corporate annual reports : a review of practice in six countries. Institute of Chartered Accountants in England and Wales, London.

Beattie, Vivien and Casson, Peter and Dale, Richard and McKenzie, George and Sutcliffe, Charles and Turner, Michael (1995) Banks and bad debts : accounting for loan losses in international banking. Wiley, Chichester. ISBN 0471953172

Beattie, Vivien and Fearnley, Stella (1995) The importance of audit firm characteristics and the drivers of auditor change in UK listed companies. Accounting and Business Research, 25 (100). pp. 227-239. ISSN 0001-4788

Beattie, Vivien and Fearnley, Stella (1994) The changing structure of the market for audit services in the UK : a descriptive study. British Accounting Review, 26 (4). pp. 301-322. ISSN 0890-8389

Beattie, Vivien and Brown, Stephen and Ewers, David and John, Brian and Manson, Stuart and Thomas, Dylan and Turner, Michael (1994) Extraordinary items and income smoothing : a positive accounting approach. Journal of Business Finance and Accounting, 21 (6). pp. 791-811. ISSN 0306-686X

Beattie, Vivien and Jones, Mike (1994) An empirical study of graphical format choices in charity annual reports. Financial Accountability and Management, 10 (3). pp. 215-236. ISSN 0267-4424

Beattie, Vivien and Jones, Mike (1994) Information design and manipulation : the case of financial graphs in corporate annual reports. Information Design Journal, 7 (3). pp. 211-226. ISSN 0142-5471

Beattie, Vivien and Jones, Mike (1993) Effect of graphical presentations on insights into a company's financial position : an innovative educational approach to communicating financial information in financial reporting : a comment. Accounting Education, 2 (4). pp. 303-309. ISSN 0963-9284

Beattie, Vivien and Searle, S. Hannah (1992) Bond ratings and inter-rater agreement : a cross-sectional analysis. Journal of International Securities Markets, 6. pp. 167-172.

Beattie, Vivien and Searle, S. Hannah (1992) Credit-rating agencies : the relationship between rater agreement and issuer/rater characteristics. Journal of International Securities Markets, 6. pp. 371-375.

Beattie, Vivien and Jones, Mike (1992) The communication of information using graphs in corporate annual reports. Association of Chartered Certified Accountants, London.

Beattie, Vivien and Jones, Mike (1992) The use and abuse of graphs in annual reports : a theoretical framework and an empirical study. Accounting and Business Research, 22 (88). pp. 291-303. ISSN 0001-4788

Beattie, Vivien and Ryan, Bob (1991) The impact of nonserial publications on research in accounting and finance. Abacus, 27 (1). pp. 32-50. ISSN 0001-3072

Beattie, Vivien and Ryan, Bob (1989) Performance indices and related measures of journal reputation in accounting. British Accounting Review, 21 (3). pp. 267-278. ISSN 0890-8389