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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Peterson, Jim (Lawyer) (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley, UK : Emerald Group Publishing Limited, 2017.
Edición:Second edition.
Temas:
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
Acceso en línea:Texto completo
Texto completo
Descripción
Sumario:"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.
Descripción Física:1 online resource (333 pages)
Bibliografía:Includes bibliographical references and index.
ISBN:9781787147003
1787147002
9781787430112
1787430111

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