Focussing on the dominance of the Big Four auditing firms, this concise volume provides an authoritative critical assessment of the audit market. Drawing on extensive evidence from insiders, experts, and users, it explores the key issues of audit quality, independence, choice, and the growing expectation gap.
Focussing on the dominance of the Big Four auditing firms, this concise volume provides an authoritative critical assessment of the audit market. Drawing on extensive evidence from insiders, experts, and users, it explores the key issues of audit quality, independence, choice, and the growing expectation gap.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Krish Bhaskar was founding Professor of Accounting at the University of East Anglia, UK and previously held positions at the London School of Economics and the University of Bristol. He is the author of over 50 books and has also worked extensively in the IT, consulting, investment banking, automotive and forecasting sectors. John Flower, now retired, was formerly Professor of Accounting at the University of Bristol and Director of the Centre for Research in European Accounting, Brussels. Rod Sellers, OBE, FCA, has spent almost 50 years in senior financial and corporate roles in industry.
Inhaltsangabe
1. About this Book. 2. The Accounting and Auditing Profession. 3. The Big Four: Size and Audit Quality. 4. Disruption in External Auditing. 5. Disputes in External Auditing. 6. Audit Disruption and New Technology. 7. Disruptive Audit Structures: Splitting Up the Big Four. 8. Disruptive Audit Structures: Further Options. 9. Disruptive Audit Structures: Radical Solutions. 10. Summary and Conclusions. GLOSSARY.
1. About this Book. 2. The Accounting and Auditing Profession. 3. The Big Four: Size and Audit Quality. 4. Disruption in External Auditing. 5. Disputes in External Auditing. 6. Audit Disruption and New Technology. 7. Disruptive Audit Structures: Splitting Up the Big Four. 8. Disruptive Audit Structures: Further Options. 9. Disruptive Audit Structures: Radical Solutions. 10. Summary and Conclusions. GLOSSARY.
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