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Count Down: The Past, Present and Uncertain Future of the Big Four Accounting Firms - Couverture souple

Peterson, Jim

 
9781787147010: Count Down: The Past, Present and Uncertain Future of the Big Four Accounting Firms
Couverture souple
ISBN 10 : 1787147010 ISBN 13 : 9781787147010
Editeur : Emerald Publishing Limited, 2017

Synopsis

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.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

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.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Emerald Publishing Limited
Date d'édition
2017
Langue
anglais
ISBN 10 
1787147010
ISBN 13 
9781787147010
Reliure
Broché
Numéro d'édition
2
Nombre de pages
352
Coordonnées du fabricant
non disponible
Personne responsable
gpsr@libri.de
gpsr@libri.de

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