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 reve...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley, UK :
Emerald Group Publishing Limited,
2017.
|
| Ausgabe: | Second edition. |
| Schlagworte: | |
| Online-Zugang: | 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"--Provided by publisher. |
| Beschreibung: | 1 online resource (333 pages) |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781787147003 1787147002 9781787430112 1787430111 |
Internformat
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| 245 | 1 | 0 | |a Count down : |b the past, present and uncertain future of the big four accounting firms / |c by Jim Peterson. |
| 250 | |a Second edition. | ||
| 264 | 1 | |a Bingley, UK : |b Emerald Group Publishing Limited, |c 2017. | |
| 264 | 4 | |c ©2017 | |
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| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a I. Introduction: the past: history and context -- II. The present state of Big Audit -- III. A taxonomy of the non-solutions -- IV. The acts and attitudes of the players in Big Audit -- V. The uncertain future of the Big Four. | |
| 520 | |a "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"--Provided by publisher. | ||
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| author | Peterson, Jim (Lawyer) |
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| author_facet | Peterson, Jim (Lawyer) |
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| contents | I. Introduction: the past: history and context -- II. The present state of Big Audit -- III. A taxonomy of the non-solutions -- IV. The acts and attitudes of the players in Big Audit -- V. The uncertain future of the Big Four. |
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| discipline | Wirtschaftswissenschaften |
| edition | Second edition. |
| format | Electronic eBook |
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| publisher | Emerald Group Publishing Limited, |
| record_format | marc |
| spelling | Peterson, Jim (Lawyer), author. https://id.oclc.org/worldcat/entity/E39PCjJJ8JRb4BpbK89kkmchQC http://id.loc.gov/authorities/names/no2016025487 Count down : the past, present and uncertain future of the big four accounting firms / by Jim Peterson. Second edition. Bingley, UK : Emerald Group Publishing Limited, 2017. ©2017 1 online resource (333 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references and index. I. Introduction: the past: history and context -- II. The present state of Big Audit -- III. A taxonomy of the non-solutions -- IV. The acts and attitudes of the players in Big Audit -- V. The uncertain future of the Big Four. "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"--Provided by publisher. Print version record. PricewaterhouseCoopers LLP. http://id.loc.gov/authorities/names/n98102568 Deloitte Touche Tohmatsu (Firm) http://id.loc.gov/authorities/names/n2002111003 Ernst & Young. http://id.loc.gov/authorities/names/no90010723 KPMG Peat Marwick. http://id.loc.gov/authorities/names/n88121308 PricewaterhouseCoopers LLP fast KPMG Peat Marwick fast Ernst & Young fast Deloitte Touche Tohmatsu (Firm) fast Accounting firms. http://id.loc.gov/authorities/subjects/sh85000427 Accounting. http://id.loc.gov/authorities/subjects/sh85000411 International business enterprises. http://id.loc.gov/authorities/subjects/sh85067372 Cabinets d'expertise comptable. Entreprises multinationales. Accounting. bicssc BUSINESS & ECONOMICS Industries General. bisacsh International business enterprises fast Accounting fast Accounting firms fast has work: Count down (Text) https://id.oclc.org/worldcat/entity/E39PCGX7Fy83pdbyxHHgBhcv6q https://id.oclc.org/worldcat/ontology/hasWork Print version: Peterson, Jim (Lawyer). Count down. Second edition. Bingley, UK : Emerald Group Publishing Limited, 2017 1787147010 (OCoLC)981172618 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1491592 Volltext |
| spellingShingle | Peterson, Jim (Lawyer) Count down : the past, present and uncertain future of the big four accounting firms / I. Introduction: the past: history and context -- II. The present state of Big Audit -- III. A taxonomy of the non-solutions -- IV. The acts and attitudes of the players in Big Audit -- V. The uncertain future of the Big Four. PricewaterhouseCoopers LLP. http://id.loc.gov/authorities/names/n98102568 Deloitte Touche Tohmatsu (Firm) http://id.loc.gov/authorities/names/n2002111003 Ernst & Young. http://id.loc.gov/authorities/names/no90010723 KPMG Peat Marwick. http://id.loc.gov/authorities/names/n88121308 PricewaterhouseCoopers LLP fast KPMG Peat Marwick fast Ernst & Young fast Deloitte Touche Tohmatsu (Firm) fast Accounting firms. http://id.loc.gov/authorities/subjects/sh85000427 Accounting. http://id.loc.gov/authorities/subjects/sh85000411 International business enterprises. http://id.loc.gov/authorities/subjects/sh85067372 Cabinets d'expertise comptable. Entreprises multinationales. Accounting. bicssc BUSINESS & ECONOMICS Industries General. bisacsh International business enterprises fast Accounting fast Accounting firms fast |
| subject_GND | http://id.loc.gov/authorities/names/n98102568 http://id.loc.gov/authorities/names/n2002111003 http://id.loc.gov/authorities/names/no90010723 http://id.loc.gov/authorities/names/n88121308 http://id.loc.gov/authorities/subjects/sh85000427 http://id.loc.gov/authorities/subjects/sh85000411 http://id.loc.gov/authorities/subjects/sh85067372 |
| 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_full | Count down : the past, present and uncertain future of the big four accounting firms / by Jim Peterson. |
| title_fullStr | Count down : the past, present and uncertain future of the big four accounting firms / by Jim Peterson. |
| title_full_unstemmed | Count down : the past, present and uncertain future of the big four accounting firms / by 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 | PricewaterhouseCoopers LLP. http://id.loc.gov/authorities/names/n98102568 Deloitte Touche Tohmatsu (Firm) http://id.loc.gov/authorities/names/n2002111003 Ernst & Young. http://id.loc.gov/authorities/names/no90010723 KPMG Peat Marwick. http://id.loc.gov/authorities/names/n88121308 PricewaterhouseCoopers LLP fast KPMG Peat Marwick fast Ernst & Young fast Deloitte Touche Tohmatsu (Firm) fast Accounting firms. http://id.loc.gov/authorities/subjects/sh85000427 Accounting. http://id.loc.gov/authorities/subjects/sh85000411 International business enterprises. http://id.loc.gov/authorities/subjects/sh85067372 Cabinets d'expertise comptable. Entreprises multinationales. Accounting. bicssc BUSINESS & ECONOMICS Industries General. bisacsh International business enterprises fast Accounting fast Accounting firms fast |
| topic_facet | PricewaterhouseCoopers LLP. Deloitte Touche Tohmatsu (Firm) Ernst & Young. KPMG Peat Marwick. PricewaterhouseCoopers LLP KPMG Peat Marwick Ernst & Young Accounting firms. Accounting. International business enterprises. Cabinets d'expertise comptable. Entreprises multinationales. BUSINESS & ECONOMICS Industries General. International business enterprises Accounting Accounting firms |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1491592 |
| work_keys_str_mv | AT petersonjim countdownthepastpresentanduncertainfutureofthebigfouraccountingfirms |