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035   $a(UtOrBLW)9781787147003
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100   $a20170712d2017      uy              
101 0 $aeng
135   $aurun|||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aCount down $ethe past, present and uncertain future of the big four accounting firms /$fJim Peterson
205   $aSecond edition.
210  1$aBingley, United Kingdom :$cEmerald Publishing Limited,$d2017.
215   $a1 online resource (xviii, 333 pages)
300   $aIncludes index.
311   $a1-78714-701-0 
320   $aIncludes bibliographical references.
327   $aIntroduction - the past - history and context -- The present state of big audit -- A taxonomy of the non-solutions -- The acts and attitudes of the players in big audit -- The uncertain future of the big four -- Conclusion.
330   $aThe 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.
606   $aAccounting firms
606   $aBusiness & Economics$xAccounting$xGeneral$2bisacsh
606   $aAccounting$2bicssc
615  0$aAccounting firms.
615  7$aBusiness & Economics$xAccounting$xGeneral.
615  7$aAccounting.
676   $a338.761657
700   $aPeterson$b Jim$c(Lawyer),$01568057
801  0$bUtOrBLW
801  1$bUtOrBLW
906   $aBOOK
912   $a9910795933103321
996   $aCount down$93839915
997   $aUNINA