Note on Sources

Count Down

ISBN: 978-1-78714-701-0, eISBN: 978-1-78714-700-3

Publication date: 27 June 2017


Peterson, J. (2017), "Note on Sources", Count Down, Emerald Publishing Limited, Bingley, pp. 317-318.



Emerald Publishing Limited

Copyright © 2017 Emerald Publishing Limited

News, information, scholarship and research all now being located online, materials quoted or referenced here are — with very few exceptions — from publicly available and readily accessible sources.

For simplicity:

  • Information on the Big Four and the other accounting firms is found on their global and country-level web sites. Information on their clients, the large global companies, is likewise for the most part on the respective web sites.

  • Materials originating with the regulatory and oversight agencies and the professional standard-setters are found on their web sites, referenced here where helpful to the way they organize — releases and proposals, enforcement orders, speeches and meeting presentations, etc.

  • News reports are identified by dates, and are mainly found on the web sites of the general or business media sources — the Financial Times, the New York Times, Reuters, Bloomberg — identifying by name the more specialized local or industry sources such as the newsletters, journals and blogs covering the accounting profession.

  • Materials from academic journals and consultancy papers are shown by issuer, title and date.

I have tried to avoid citations involving paywalls or subscription requirements, which may however be affected by the passage of time or changed policies of the publications involved.