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Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact by Tony Hines, Vivien Beattie, Stella Fearnley

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16

Cross-case Analysis and Theory Development

16.1 INTRODUCTION

This chapter draws upon the grounded theory of financial reporting interactions developed by Beattie et al. (2001) which is explained in more detail in sub-section 2.8.5, Chapter 2. This theory is used as a starting point for the present study, together with knowledge of other extant theory and the current regulatory setting. The theory of Beattie et al. (2001), which is summarized in sub-section 2.8.5, Chapter 2, is tested using the fieldwork evidence collected for the present study and analysed in the within-case analyses presented in Chapters 5–13. Section 16.2 begins by summarizing and commenting upon the interaction attributes identified in Chapter 4. Section 16.3 summarizes the cross-case analysis, using a tabulated analysis of the 50 interactions as a key analytical tool. An overview of the revised grounded theory is presented in section 16.4. It is apparent that new concepts have emerged, the significance of established concepts has changed and relationships have altered. Sections 16.5–16. 9 discuss in detail the five main category groups in the model: general company/audit firm context; specific interaction context; international regulatory regime; national regulatory regime; and the interaction itself. The key influences on the outcome of the interactions (in terms of the quality and ease of agreement of the outcome) are explored in section 16.10. This is achieved by examining the similarities and differences ...

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