Emerald Publishing Limited
Copyright © 2017 Emerald Publishing Limited
The list of people who have provided their experience, wisdom and endorsement is, I regret, much too long for the available space. My appreciation and gratitude go especially to the following:
First, my clients, partners and friends in the accounting profession — whose travails provided me both an education and a career. Among those far too numerous to name, two calling for special mention are Duane Kullberg and Bob Kelley.
The fraternity of in-house lawyers at the large firms, among whom our most colorful shared exploits must remain forever unrecorded — with special thanks to Rick Murray.
The inspired supporters of my column at the International Herald Tribune — an adventure that returned me to journalism, the field I had nearly pursued after college but for an unexpected “black swan” offer from a law school admissions office.
Francine McKenna, for her help and support in my migration across media platforms; and all the readers of my blog, Re:Balance, whose interest, loyalty and sharp-edged critiques have kept me going.
The deans, administrators and all my terrific students in Risk Management at DePaul’s Kellstadt School and the law schools of the Universities of Chicago, Illinois, and Cergy-Pontoise.
The many friends and colleagues who have listened patiently, read and criticized early drafts, and steered me in productive directions and away from pitfalls and errors — the ultimate responsibility for which rests with me and not with them.
My wise and helpful agent Carol Mann.
Emerald series editor Gary J. Previts, and the entire team at Emerald for their vision in seeing this project to realization.
And above all, Kat and Julie for their sustaining love and support.
- 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