Auditor independence and non-audit services - ICAEW

ABOUT THE AUTHORSVivien Beattie, MA CA PhD is Professor of Accounting at the University of Stirling,Scotland. A graduate of St Andrews University, she qualified as a CharteredAccountant in 1983. She has worked in the higher education sector for 18 years.During this time, she has held research grants from the ICAEW, the ICAS, theACCA, and HM Treasury. From 1991 to 1997 Vivien was an Academic Fellow of theICAEW. Since 1997 she has held the part-time post of Director of Research at TheInstitute of Chartered Accountants of Scotland. Publications include over 30 articlesin refereed academic journals, nine published research reports and books andnumerous articles in professional journals and the financial press. Her main researchinterests are business reporting and the external audit market. She is currently amember of the Academic Panel of the Accounting Standards Board and was amember of the ASB Working Party undertaking the recent review of the OFRStatement.Stella Fearnley, BA FCA is a Reader in Accounting at Portsmouth Business School.She is an elected member of the Council of The Institute of Chartered Accountants inEngland and Wales. She is also Vice-Chair of the Management Board of the ICAEWCentre for Business Performance (formerly the Research Board), and a member of theAudit and Assurance Faculty Committee. She was President of the Southern Societyof Chartered Accountants in 1991-92. Stella trained with Price Waterhouse and was asenior technical manager in Grant Thornton before becoming an academic. Her mainresearch interests are audit and the regulation of financial reporting. She has publishedwidely on these subjects in professional and academic journals and in nationalnewspapers.Acknowledgement:We would like to thank Richard Brandt, our Research Fellow, for his careful readingand detailed comments on drafts of this report.Contact details:Vivien BeattieDepartment of Accounting, Finance and Law, University of Stirling, Stirling FK94LA. Tel. 01786 467306Email V.A.Beattie@stirling.ac.ukStella FearnleyDepartment of Accounting and Management Science, Portsmouth Business School,Locksway Road, Milton, Southsea, Hants, PO4 8JF, Tel. 01705 844234Email Stella.Fearnley@port.ac.ukvi