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Professor Stella Fearnley

  • 01202 968741
  • sfearnley at bournemouth dot ac dot uk
  • Professor
  • Christchurch House C107, Talbot Campus, Fern Barrow, Poole, BH12 5BB
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Journal Articles

  • Beattie, V., Fearnley, S. and Hines, T., 2015. Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model. INTERNATIONAL JOURNAL OF AUDITING, 19 (1), 15-36.
  • Beattie, V., Fearnley, S. and Hines, T., 2014. Boundary spanning and gatekeeping roles of UK audit committees. Accounting and Business Research, 44 (3), 315-343.
  • Fearnley, S., Beattie, V. and Hines, T., 2013. Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment. Accounting and Business Research.
  • Hean, S., Fenge, L.-A., Worswick, L., Wilkinson, C. and Fearnley, S., 2013. Keeping informed during times of economic down turn: the trusted amateur as a preferred source of financial information. Public Money and Management.
  • Beattie, V., Fearnley, S. and Hines, T., 2012. Do UK audit committees really engage with auditors on audit planning and performance? Accounting and Business Research, 42 (3), 349-375.
  • Fenge, L.-A., Hean, S., Worswick, L., Wilkinson, C. and Fearnley, S., 2012. The impact of the economic recession on wellbeing and quality of life of older people. Health and Social Care in the Community.
  • Fearnley, S., Beattie, V.A. and Hines, T., 2011. A real-life case study of audit interactions: Resolving messy, complex problems. Accounting Education: an international Journal, 21, 111-129.
  • Beattie, V., Fearnley, S. and Hines, T., 2011. Factors affecting audit quality in the 2007 regulatory environment: perceptions of chief financial officer audit committee chair and audit engagement partners. Discussion paper series/ University of Glasgow, Department of Economics, 1-40.
  • Beattie, V.A. and Fearnley, S., 2011. Fleas and bad women: Don't break the backs of audit committees and their auditors with unrealistic expectations. Accountancy, 148, 100-101.
  • Bruce, R.C. and Fearnley, S., 2010. Behind Closed Doors. Accountancy, 146, 106.
  • Fearnley, S., 2009. A long history of being stupid. Financial Times, 22 December.
  • Fearnley, S., 2009. Bankers and ethics. Financial Times, 19 September.
  • Fearnley, S., 2009. Restore prudence to accounting. Financial Times, 19 March.
  • Fearnley, S., Hines, T. and Beattie, V.A., 2009. The accounting standards debate: The academics. Finance Director Europe, 5 May.
  • Fearnley, S., 2008. All the Fun of the Fair! Accountancy Age, 4 October, 12-13.
  • Beattie, V.A., Fearnley, S. and Hines, T., 2008. Does IFRS Undermine UK Reporting Integrity? Accountancy, 142, 56-57.
  • Fearnley, S., 2007. Letter: Subprime scandal a monstrous case of mis-selling. The Financial Times, 19 December, 12.
  • Sunder, S. and Fearnley, S., 2007. Pursuit of Convergence is Coming at Too High a Cost. Financial Times, August 23, 19.
  • Sunder, S. and Fearnley, S., 2007. Companies International: Competition required to reduce standards complexities. Financial Times, May 17, 27.
  • Fearnley, S., 2007. Letter: Hey the Money They are Gambling With is Mine. Financial Times, 22 January, 16.
  • Fearnley, S. and Hines, T., 2007. How IFRS has Destabilised Financial Reporting for UK Non-Listed Entities. Journal of Financial Regulation and Compliance, 15, 394-408.
  • Fearnley, S. and Sunder, S., 2007. Bring Back Prudent. Accountancy, 140, 76-77.
  • Fearnley, S., 2006. An Unworthy Idol: Global Standards May Not be the Holy Grail. Accountancy Age, 8th December, 12-13.
  • Fearnley, S. and Sunder, S., 2006. Civil approach to audit avoids the reckless penalties The UK could learn from the US in dealing more sensibly with false or misleading reports. Financial Times, 14 September, 12.
  • Fearnley, S. and Hines, T., 2006. Rules are a big problem for small companies Stella Fearnley and Tony Hines explain how SMEs lose out in the convergence of international accounting and auditing standards. Financial Times, January 19, 12.
  • Sunder, S. and Fearnley, S., 2006. Global Reporting Standards: The Esperanto of Accounting. Accountancy, 137, 26.
  • Fearnley, S. and Hines, T., 2006. Accountability at the heart of a complex debate Stella Fearnley and Tony Hines weigh up alternative models in the struggle to find an effective way of dealing with standards setting. Financial Times, 25 May, 12.
  • Fearnley, S. and Sunder, S., 2005. The headlong rush to global standards Stella Fearnley and Shyam Sunder suggest a monopoly process may not be most efficient. Financial Times, 27 October, 14.
  • Fearnley, S., Beattie, V.A. and Brandt, R., 2005. Auditor Independence and Audit Risk: A Reconceptualization. Journal of International Accounting Research, 4, 39-71.
  • Fearnley, S. and Beattie, V.A., 2004. The Reform of the UK's Auditor Independence Framework After the Enron Collapse: An Example of Evidence-Based Policy Making. International Journal of Auditing, 8, 117-138.
  • Beattie, V.A., Fearnley, S. and Brandt, R., 2004. A Grounded Theory Model of Auditor-Client Negotiations. International Journal of Auditing, 8, 1-19.
  • Fearnley, S., 2004. Remember: A Big Stick: Good Accounting and Auditing are not Just About Standard Setting Within Firms or by Regulators. Effective Enforcement is Crucial. Financial Times, 29 January, 2.
  • Beattie, V.A., McInnes, B. and Fearnley, S., 2004. A Methodology for Analysing and Evaluating Narratives in Annual Reports: A Comprehensive Descriptive Profile and Metrics for Disclosure Quality Attributes. Accounting Forum, 28, 205-236.
  • Beattie, V.A. and Fearnley, S., 2003. Lessons from Transtec: Had the Latest Governance Provisions been in Place, the Group's Problems Might have been Revealed to its Non- Executive Directors. Financial Times, 20 November, 2.
  • Fearnley, S. and Hines, T., 2003. Sour taste of bad law: When post-Enron US regulation became a lemon, trust in other country's frameworks was lost too. Sarbanes-Oxley is in the dock. Financial Times, September 25, 2.
  • Fearnley, S. and Brandt, R., 2003. Letter: Cost Effectiveness Before Tidiness. Financial Times, 24 January, 20.
  • Beattie, V.A., Fearnley, S. and Reeves, C., 2003. Sticky Trap of Services: One lesson of Enron is that Independence in Both Fact and Appearance is Essential to Confidence in Non-Audit Functions. Financial Times, January 16, 2.
  • Beattie, V.A., Goodacre, A. and Fearnley, S., 2003. And Then There Were Four: A Study of UK Audit Market Concentration - Causes, Consequences and the Scope for Market Adjustment. Journal of Financial Regulation and Compliance, 11, 250-265.
  • Fearnley, S. and Hines, T., 2003. A Good Idea, But... Accountancy, 132, 92-93.
  • Fearnley, S. and Hines, T., 2003. The Regulatory Framework for Financial Reporting and Auditing in the United Kingdom: The Present Position and Impending Changes. The International Journal of Accounting, 38, 215-233.
  • Fearnley, S. and Madison, R., 2002. Too many rules, too fast: The Oxley-Sarbanes Act is an ill-considered political compromise that fails to tackle the US's fundamental regulatory problems:. Financial Times, September 19.
  • Fearnley, S., 2002. The dodgy and the daft: Dubious clients should be dumped and clearer explanations given about how auditors carry out their work. Financial Times, July 11, 2.
  • Fearnley, S., 2002. For & Against: Is there a place for the IPR? Sink the Wishee Washee Review. Accountancy Age, 8 January, 12.
  • Fearnley, S., 2002. Your Shout: Stella Fearnley Asks Who is Looking After the Small Investor These Days. London Accountant, November.
  • Loft, A. and Fearnley, S., 2002. Global Debate. Accountancy, 129, 106-107.
  • Fearnley, S., Beattie, V.A. and McInnes, B., 2002. Financial Reporting Through the Eyes of Management. Accounting and Business, November/December, 43-44.
  • Fearnley, S., Brandt, R. and Beattie, V.A., 2002. Financial Regulation of Public Limited Companies in the UK: A Way Forward Post-Enron. Journal of Financial Regulation and Compliance, 10, 254-265.
  • Fearnley, S. and Beattie, V.A., 2002. Auditor Independence Post Enron: Appearance and Fact. World Accounting Report, March, 14-15.
  • Fearnley, S., Hines, T., Brandt, R. and McBride, K., 2002. The Impact of the Financial Reporting Review Panel on Aspects of the Independence of Auditors and their Attitudes to Compliance in the UK. The British Accounting Review, 34, 109-139.
  • Fearnley, S., 2001. It’s a Case of Audit or Nothing. Accountancy Age, March 1, 16.
  • Fearnley, S., 2001. British Model Holds Key for Enforcers on a Global Scale. The Times, January 18, 33.
  • Hines, T., McBride, K., Fearnley, S. and Brandt, R., 2001. We’re off to see the wizard: An evaluation of directors’ and auditors’ experiences with the Financial Reporting Review Panel. Accounting Auditing & Accountability Journal, 14, 53-84.
  • Fearnley, S., Beattie, V.A. and Brandt, R., 2001. Strained Relations. Accountancy Age, 26 April, 15-16.
  • Beattie, V.A., Fearnley, S. and Brandt, R., 2001. It’s a People Thing: Crusaders Make the Best Auditors. Accountancy, 127, 138-139.
  • Fearnley, S. and Macve, R., 2001. Global Problems. Accountancy, 128, 110.
  • Fearnley, S., Hines, T. and Brandt, R., 2001. All about Wiggins. Accountancy, 128, 152-153.
  • Brandt, R., Fearnley, S., Hines, T. and McBride, K., 2001. A Peculiarly British Institution. Pivot (Newsletter for the ICAEW Centre for Business Performance).
  • Beattie, V., Brandt, R. and Fearnley, S., 1999. Perceptions of auditor independence: U.K. evidence. Journal of International Accounting, Auditing and Taxation, 8 (1), 67-107.
  • Beattie, V. and Fearnley, S., 1998. Auditor changes and tendering: Uk interview evidence. Accounting, Auditing & Accountability Journal, 11 (1), 72-98.
  • Beattie, V. and Fearnley, S., 1998. Audit market competition: Auditor changes and the impact of tendering. British Accounting Review, 30 (3), 261-289.
  • Beattie, V. and Fearnley, S., 1995. The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies. Accounting and Business Research, 25 (100), 227-239.
  • Beattie, V. and Fearnley, S., 1994. The changing structure of the market for audit services in the uk-a descriptive study. The British Accounting Review, 26 (4), 301-322.

Books

  • Fearnley, S., Beattie, V.A. and Hines, T., 2011. Reaching key financial reporting decisions: How directors and auditors interact. London: John Wiley & Sons Ltd.
  • Beattie, V.A. and Fearnley, S., 2002. Auditor Independence and Non-audit Services: A Literature Review. Accountancy Books.
  • Beattie, V.A., Brandt, R. and Fearnley, S., 2001. Behind Closed Doors: What Company Audit is Really About. Houndsmill, Basingstoke: Palgrave.

Chapters

  • Beattie, V.A., Fearnley, S. and Hines, T., 2010. Written evidence from witnesses A-F Memorandum from Professor Vivien Beattie (Glasgow), Professor Stella Fearnley (Bournemouth) and Tony Hines (Portsmouth). House of Lords inquiry into Auditors, Market Concentraion and their Role. http://www.parliament.uk/documents/lords-committees/economic-affairs/auditors/auditorswe1.pdf: TSO, 35-45.
  • Beattie, V.A., Fearnley, S. and Hines, T., 2009. The Role of Auditors in the Banking Crisis, House of Commons Treasury Committee. House of Commons. Treasury Committee. Banking Crisis. Volume II: Written evidence. London: TSO, EV10-EV13.

Reports

  • Hean, S., Worswick, L., Fenge, L.A., Wilkinson, C., Fearnley, S. and Ersser, S., 2013. Asset rich cash poor in the economic downturn: the financial challenges facing retired older people. Edinburgh: Institute of Chartered Accountants Scotland.
  • Beattie, V.A., Fearnley, S. and Hines, T., 2009. The Impact of Changes to the Non-audit Services Regimes on Finance Directors, Audit Committee Chairs and Audit Partners of UK Listed Companies. London: Institute of Chartered Accountants in England and Wales (ICAEW).
  • Fearnley, S., Hines, T. and Beattie, V.A., 2009. Memorandum: The Role of Auditors in the Banking Crisis, House of Commons Treasury Committee, 2009. House of Commons Treasury Committee. Available from: http://www.publications.parliament.uk/pa/cm200809/cmselect/cmtreasy/144/144w210.htm.
  • Fearnley, S., Beattie, V.A. and Hines, T., 2008. Auditor/Company Interactions in the UK 2007 Regulatory Environment. ICAEW Centre for Business Performance.
  • Beattie, V.A., Fearnley, S. and Hines, T., 2008. Auditor/Company Interactions in the 2007 UK Regulatory Environment : Discussion and Negotiation on Financial Statement Issues Reported by Finance Directors, Audit Committee Chairs and Audit Engagement Partners. London: Centre for Business Performance.
  • Fearnley, S., Hines, T. and Beattie, V.A., 2008. Accountancy in the Context of the Current banking Crisis, House of Commons Treasury Committee.. House of Commons Treasury Committee. Available from: http://www.publications.parliament.uk/.
  • Fearnley, S., Gillies, A., Hines, T. and Willett, C., 2007. Bewildered But Better Informed: A Qualitative Interview-Based Study into the Attitudes of Some UK Accountants and Regulators to the EU IFRS Conversion Project Prior to its Introduction in the UK. London: Institute of Chartered Accountants in England and Wales. Available from: http://www.icaew.com/index.cfm/route/147954/icaew_ga/pdf.
  • Beattie, V.A., McInnes, B. and Fearnley, S., 2004. Through the Eyes of Management: A Study of Narrative Disclosures. Final report. London: Accountancy Books.
  • Fearnley, S., Beattie, V.A. and McInnes, B., 2004. Through the Eyes of Management: Narrative Reporting Across Three Sectors. Final report. London: Institute of Chartered Accountants in England and Wales.
  • Sikka, P., Fearnley, S., Brandt, R. and Beattie, V.A., 2002. Financial Regulation of Public Limited Companies: Minutes of Evidence Tuesday 16 April 2002. London: The Stationery Office Limited (House of Commons Treasury Committee).
The data on this page was last updated at 00:10 on November 21, 2017.