List of Tables
2.1 The categories, concepts and dimensions in the grounded theory model of Beattie, Fearnley and Brandt (2001)
3.1 Audit committee members with recent and relevant financial experience
3.2 Top ten discussion issues
3.3 Top ten negotiation issues
3.4 Top ten issues resulting in change to the accounting numbers
3.5 Top ten issues resulting in change to the disclosures
4.1 Overview of cases: general context and interactions
16.1 Analysis of financial reporting interactions by issue type, interaction type and decision type (n = 45)
16.2 Analysis of decision type by interaction type
16.3 Cross-case analysis of interactions
