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اخلال در بازار حسابرسی - آینده چهار بزرگ
اخلال در بازار حسابرسی - آینده چهار بزرگ

Disruption in the Audit Market - The Future of the Big Four
نویسنده: Krish Bhaskar, John Flower
سال انتشار: 2021
تعداد صفحات: 151
زبان فایل: انگلیسی
فرمت فایل: pdf
حجم فایل: 2MB
قیمت: 200,000ريال

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Publisher : Routledge

ISBN-10 : 0367220660

ISBN-13 : 978-0367220662

ASIN : B07QT9PMNP

Focussing on the dominance of the Big Four auditing firms – PwC, EY, Deloitte and KPMG – this concise volume provides an authoritative critical assessment of the state and future of the audit market, currently the subject of much debate and the focus of significant government enquiries. Drawing on extensive research and a vast collection of evidence from interviews with insiders, experts and users, it explores the key issues of audit quality, independence, choice and the growing expectation gap.

Just as disruptive technologies are overturning other established sectors, this book explores their impact on accounting, financial reporting and auditing. It questions whether the Big Four-dominated audit market is prepared not only for the inevitable disruption of new technologies, but also the challenges of negative public perceptions, cynicism about regulation and demands for greater transparency.

In the context of increasing high-profile corporate failures, this book provides a compelling scrutiny of the industry’s failings and present difficulties, and the impact of future disruption. At this crucial time, it will be of great interest to students, researchers and professionals in accounting and auditing, as well as policy makers and regulators.