List of Figures

2.1 The grounded theory model of Beattie, Fearnley and Brandt (2001)

5.1 Sandpiper – General context for interactions

6.1 Kestrel – General context for interactions

7.1 Mallard – General context for interactions

8.1 Finch – General context for interactions

9.1 Cormorant – General context for interactions

10.1 Pochard – General context for interactions

11.1 Woodpecker – General context for interactions

12.1 Raven – General context for interactions

13.1 Ostrich – General context for interactions

16.1 Principal analytical categories in the revised grounded theory of financial reporting interactions

16.2 Key interaction parties, characteristics and impact of regulatory change

16.3 Visual representation of financial reporting interaction outcomes in two dimensions

16.4 Relationships between influence categories and outcome characteristics

16.5 The shrinking interaction outcome domain between 1997 and 2007

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