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...

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Bibliographic Details
Main Author: Peterson, Jim (Lawyer), (Author)
Format: eBook
Language: English
Published: Bingley, United Kingdom : Emerald Publishing Limited, 2017.
Edition: Second edition.
Subjects:
Accounting firms.
Business & Economics > Accounting > General.
Accounting.
elektronické knihy
electronic books
ISBN: 9781787147003
9781787430112
Physical Description: 1 online resource (xviii, 333 pages).

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Table of contents

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008 170712s2017 enk ob 001 eng d
020 |a 9781787147003  |q (e-book) 
020 . . |a 9781787430112  |q ePUB 
040 |a UtOrBLW  |b eng  |e rda  |c UtOrBLW 
080 |a 657 
100 1 |a Peterson, Jim  |c (Lawyer),  |e author. 
245 1 0 |a Count down :  |b the past, present and uncertain future of the big four accounting firms /  |c Jim Peterson. 
250 |a Second edition. 
264 1 |a Bingley, United Kingdom :  |b Emerald Publishing Limited,  |c 2017. 
300 |a 1 online resource (xviii, 333 pages). 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
500 |a Includes index. 
504 |a Includes bibliographical references. 
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. 
588 0 |a Print version record 
650 0 |a Accounting firms. 
650 7 |a Business & Economics  |x Accounting  |x General.  |2 bisacsh 
650 7 |a Accounting.  |2 bicssc 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
776 |z 9781787147010 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/9781787147003  |y Full text 

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