Disruption in the Audit Market: The Future of the Big Four

ISBN-13: 9780367220662 / Angielski / Twarda / 2019 / 144 str.

John Flower

Opis

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.

Spis treści

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.