Count down: the past, present and uncertain future of the big four accounting firms
The second edition of Count Down is revised to include and discuss developments affecting the Big Four and their business model since the December 2015 release of the first edition. Brought into this updated narrative, for example, are: The Big Four's growth to collective global 2016 revenue of...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley, United Kingdom
Emerald Publishing Limited
2017
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| Ausgabe: | Second edition |
| Schlagworte: | |
| Online-Zugang: | DE-634 DE-1043 DE-M347 DE-523 DE-91 DE-473 DE-19 DE-355 DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 Volltext |
| Zusammenfassung: | The second edition of Count Down is revised to include and discuss developments affecting the Big Four and their business model since the December 2015 release of the first edition. Brought into this updated narrative, for example, are: The Big Four's growth to collective global 2016 revenue of $128 billion, and the continued disparities in growth between their Audit and Advisory practices. The imposition of mandatory auditor rotation by legislation and regulation in the European Union, and in the US, the PCAOB's requirement to name lead partners on public company audits. New examples of corporate financial malfeasance and potentially disruptive auditor litigation, involving clients of each of the Big Four. In addition, this new edition expands in scope and details the required re-engineering by which - with the necessary mutual cooperation among financial statement issuers and users, the accounting profession, legislators, regulators and agencies of law enforcement - a sustainable structure for financial reporting and assurance might emerge -- that is, a Big Audit model truly fit to serve today's global capital markets |
| Beschreibung: | Includes index |
| Beschreibung: | 1 Online-Ressource (xviii, 333 Seiten) |
| ISBN: | 9781787147003 |
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Datensatz im Suchindex
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| spelling | Peterson, Jim (Lawyer) Verfasser aut Count down the past, present and uncertain future of the big four accounting firms Jim Peterson Second edition Bingley, United Kingdom Emerald Publishing Limited 2017 1 Online-Ressource (xviii, 333 Seiten) txt rdacontent c rdamedia cr rdacarrier Includes index The second edition of Count Down is revised to include and discuss developments affecting the Big Four and their business model since the December 2015 release of the first edition. Brought into this updated narrative, for example, are: The Big Four's growth to collective global 2016 revenue of $128 billion, and the continued disparities in growth between their Audit and Advisory practices. The imposition of mandatory auditor rotation by legislation and regulation in the European Union, and in the US, the PCAOB's requirement to name lead partners on public company audits. New examples of corporate financial malfeasance and potentially disruptive auditor litigation, involving clients of each of the Big Four. In addition, this new edition expands in scope and details the required re-engineering by which - with the necessary mutual cooperation among financial statement issuers and users, the accounting profession, legislators, regulators and agencies of law enforcement - a sustainable structure for financial reporting and assurance might emerge -- that is, a Big Audit model truly fit to serve today's global capital markets Accounting Business & Economics Accounting Accounting firms Wirtschaftsprüfungsgesellschaft (DE-588)4190069-8 gnd rswk-swf Dienstleistung (DE-588)4012178-1 gnd rswk-swf Wirtschaftsprüfungsgesellschaft (DE-588)4190069-8 s Dienstleistung (DE-588)4012178-1 s DE-604 Erscheint auch als Druckausgabe 9781787147010 https://www.emerald.com/insight/publication/doi/10.1108/9781787147003 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Peterson, Jim (Lawyer) Count down the past, present and uncertain future of the big four accounting firms Accounting Business & Economics Accounting Accounting firms Wirtschaftsprüfungsgesellschaft (DE-588)4190069-8 gnd Dienstleistung (DE-588)4012178-1 gnd |
| subject_GND | (DE-588)4190069-8 (DE-588)4012178-1 |
| title | Count down the past, present and uncertain future of the big four accounting firms |
| title_auth | Count down the past, present and uncertain future of the big four accounting firms |
| title_exact_search | Count down the past, present and uncertain future of the big four accounting firms |
| title_exact_search_txtP | Count down the past, present and uncertain future of the big four accounting firms |
| title_full | Count down the past, present and uncertain future of the big four accounting firms Jim Peterson |
| title_fullStr | Count down the past, present and uncertain future of the big four accounting firms Jim Peterson |
| title_full_unstemmed | Count down the past, present and uncertain future of the big four accounting firms Jim Peterson |
| title_short | Count down |
| title_sort | count down the past present and uncertain future of the big four accounting firms |
| title_sub | the past, present and uncertain future of the big four accounting firms |
| topic | Accounting Business & Economics Accounting Accounting firms Wirtschaftsprüfungsgesellschaft (DE-588)4190069-8 gnd Dienstleistung (DE-588)4012178-1 gnd |
| topic_facet | Accounting Business & Economics Accounting firms Wirtschaftsprüfungsgesellschaft Dienstleistung |
| url | https://www.emerald.com/insight/publication/doi/10.1108/9781787147003 |
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