Count Down
eBook - ePub

Count Down

The Past, Present and Uncertain Future of the Big Four Accounting Firms - Second Edition

  1. 250 pages
  2. English
  3. ePUB (mobile friendly)
  4. Available on iOS & Android
eBook - ePub

Count Down

The Past, Present and Uncertain Future of the Big Four Accounting Firms - Second Edition

About this book

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.

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Information

Publisher
Emerald Publishing Limited
Year
2017
Print ISBN
9781787147010
Edition
2
eBook ISBN
9781787430112
Topic
Business
Subtopic
Accounting
Index
Business

Table of contents

  1. Cover
  2. Title Page
  3. I Introduction — The Past — History and Context
  4. II The Present State of Big Audit
  5. III A Taxonomy of the Non-Solutions
  6. IV The Acts and Attitudes of the Players in Big Audit
  7. V The Uncertain Future of the Big Four
  8. Conclusion
  9. Appendices
  10. Timeline: An Abbreviated History — the Origins of the Big Eight, and How They Shrank to Four
  11. Glossary — Abbreviations, Acronyms and Cast of Central Characters
  12. Note on Sources
  13. Thanks and Acknowledgments
  14. About the Author
  15. Index

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