Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.588629
Title: Regulatory change in financial reporting, auditing and corporate governance : impact on perceptions and behaviours
Author: Hines, Tony
Awarding Body: University of Portsmouth
Current Institution: University of Portsmouth
Date of Award: 2013
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Abstract:
The twelve refereed publications which form the basis of this PhD each deal with the impact of regulatory change on the perceptions and behaviours of key participants. The publications are drawn from three collaborative research projects exploring different aspects of financial reporting, auditing and corporate governance regulation. The first project considered the way in which a new regulatory enforcement body, the Financial Reporting Review Panel interpreted its role and the impact of its actions on preparers and auditors of financial statements. The second project reviewed the developing perceptions of preparers, regulators and auditors following the European Commission announcement that IFRS would be adopted for the consolidated accounts of all EU listed companies with effect from 2005. The third project explores the impact of the re-regulation that followed the Enron and Worldcom scandals. In particular it examines auditor / client financial reporting and auditing interactions and presents evidence on the role taken by the newly empowered audit committee in that process. All of the publications present the results of empirical evidence. While a wide range of research methods are used, interviews and questionnaire surveys dominate. All of the publications are policy relevant and recommendations are made in each paper. Although all the research has been undertaken in a UK setting, the issues are explored within the framework of international literature, and most of the findings and recommendations are of international significance. The first part of this commentary provides an overview of the contribution and quality of the work being submitted. The publications are then located within the broad sweep of regulatory theory to demonstrate the coherence of the submission. Each of the three projects is then considered in turn and the contribution to knowledge of each of the publications is then discussed in detail, and summarised in the conclusion.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.588629  DOI: Not available
Keywords: Accounting ; Finance and Banking
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