Abstract

The article highlights independent studies conducted by Professor Stella Fearnley which focused on relationship between companies and their auditors. In 2001, Fernley and her colleagues published the research "Behind Closed Doors: What Company Audit Is Really About." In 2007, Fearnley and her colleagues explored the negotiation process among audit committees, audit partners and finance directors. In 2010, Fearnley will publish the study "Reaching Key Decisions in Audit and Reporting."