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.
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.
- I Introduction — The Past — History and Context
- II The Present State of Big Audit
- III A Taxonomy of the Non-Solutions
- IV The Acts and Attitudes of the Players in Big Audit
- V The Uncertain Future of the Big Four
- Timeline: An Abbreviated History — The Origins of the Big Eight, and How They Shrank to Four
- Glossary — Abbreviations, Acronyms and Cast of Central Characters
- Note on Sources
- Thanks and Acknowledgments
- About the Author