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The purpose of this paper is to examine the role of the Official Scrutineer in the annual film awards ceremony of the British Academy of Film and Television Arts (BAFTA), a role currently occupied by the audit firm Deloitte. The case of BAFTA provides an illustrative example of the increasing demand for discretionary assurance services from audit firms (Free et al., 2009), which in turn is reflective of Power's (1997) “audit society”. It showcases the power of audit as a legitimating tool. The paper seeks to understand the role of the auditor as assurance provider by drawing upon Goffman's (1959) dramaturgical framework. Viewing the auditor as “performer” and a range of interested stakeholders (BAFTA voting members, sponsors, award winners and industry commentators) as the “audience”, this theoretical lens facilitates insights into the nature of assurance provision.

The paper gathers interview data from within the case organization (BAFTA), it's Official Scrutineers (Deloitte), BAFTA voting members, sponsors, award winners and film industry commentators.

Drawing on Goffman's (1959) work on impression management to inform its theoretical argumentation, the analysis of results from 36 interviews indicates that Deloitte are highly effective in delivering a successful performance to their audience; they convey a very convincing impression of trust and assurance. The paper therefore suggests the importance of performance ritual in the auditor's role as assurance provider. Additionally, it argues that such a performance may be particularly effective, in the eyes of the audience, when played by a well known audit firm.

The paper highlights the expanding territorial scope of assurance provision by audit firms. By focusing on a glamorous media event, it also furthers an understanding of the role of accounting within the domain of popular culture.

This study aims to investigate the effect of cash versus equity compensation on audit committee decision-making after the Public Companies Oversight Board’s 2007 censure of Deloitte.

Using a sample of 2,588 firms, this paper uses two different compensation measurements to empirically examine the effect of audit committee compensation on decision-making.

The authors find that audit committee compensation effects the post-censure decision-making of Deloitte’s clients. The results support the hypothesis that cash compensation paid to audit committees influences audit committee members to retain their auditors post-censure. Additionally, there is some evidence to support the hypothesis that equity compensation increases the propensity to switch auditors post-censure.

This study will be of interest to regulators, policymakers and researchers as it provides further evidence in the area of audit committee decision-making and the effect of cash and stock compensation paid to audit committee members.

This study provides empirical evidence of the association between audit committee compensation and audit committee decision-making by investigating the effect of cash-based compensation and stock-based compensation on audit committee decision-making.

The purpose of this paper is to explore operation influencing factors of mining. To collect gaps of study and to form a thematic representation of principal influencing factors and their unique influencing factors.

Articles were collected from different sources from 1974 to 2019 consisting of research articles, technical papers, expert blogs, working papers and conference papers covering various disciplines from psychology, human resource, finance and economics to mining engineering. Mining operation influencing factors were noted down. Four massively deposed mines were visited to observe the sequence of mining process. The field experts were also consulted to identify factors influencing their respected industry. Gaps were observed while comparing with the reviewed articles and opinions of field experts. Finally, senior experts were consulted to identify unique factors from the final list prepared and a framework of seven thematic categories consisting of unique factors was formulated.

A total of 197 sub-factors were collected from literature review and 2 sub-factors from Indian Mining experts during field study. These 199 sub-factors were initially categorised as 48 factors and one more factor was collected from Indian field experts. Finally, these 49 factors were thematically represented as principal factors and termed as operation, marketing and management, human resource, finance, resource and utility, corporate affairs and corporate social responsibility and environment.

This study can be very helpful in the direction of different qualitative and quantitative studies, as the factors and sub-factors groups are identified.

The paper fulfils an identified need to provide a holistic review for understanding and documenting principal factors, unique factors and sub-factors those influence mining operation, profitability or sustainability issues of mines.

The purpose of this study is to observes how global financial consultancy Deloitte is training its future leaders.

The background to the various programs, the form they take and the results they are achieving have been explained.

This study describes the functioning of Deloitte University in Texas, USA, and explains that a similar institution recently opened in Belgium for prospective Deloitte managers from Europe, the Middle East and Africa. In addition, it reveals how coaching works at Deloitte and details a number of programs aimed at increasing the chances of women and people from ethnic and other minorities to reach the top jobs.

The fact that competition for talent in the coming years will be challenging has been emphasized and that Deloitte University helps the organization to attract and retain talent by distinguishing the company from its competitors.

This study reveals that Deloitte is keen to develop leaders of the future from a wide range of backgrounds.

A range of leadership development initiatives at a key global company has been detailed.

Erik Van den Branden originally joined Deloitte Belgium’s audit department in 1988. From there he continued to climb the ranks to become director of European learning for Deloitte EMEA. In 1999, he was appointed director of HR at Deloitte Belgium.

We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion (Part II) of identified quality control weaknesses. The Part II report is only made public when the PCAOB deems that remediation was insuffcient after at least 12 months have passed. Starting around the time of the 2007 Deloitte censure (Boone et al., 2015), the PCAOB shifted from a soft synergistic approach to an antagonistic approach, such that Part II reports were imminent, despite delays that ultimately led to their release one to four years later than expected. Our study spans the period from 2007 to 2015, and examines the effect on audit fees and audit quality at the earliest date that the Part II report could have been released – 12 months after the Part I report was issued. We find that following the 12 month period, that annually inspected audit firms eventually lost reputation by lower audit fees, while they concurrently made remedial efforts to increase the quality of their client’s financial reporting quality (abnormal accruals magnitude and restatements). However, three years after the Part II report was actually released, audit fees increased.

Under the co-direction of John Hagel, Deloitte’s Center for the Edge has been publishing important new studies of disruption with an ‘outcome-based approach to disruption.’ This research is discovering patterns that may help leaders institute defenses against threats and identify opportunities for innovators

Deloitte research is focusing on patterns of disruption that hit more than one market, but not all markets. It is examining: what are the characteristics of markets that would make them vulnerable to a particular pattern?

After six months of research, Deloitte has identified nine patterns that meet its outcome-based criteria. A number of the patterns are based on creating network effects that grow so quickly they become hard to compete with if the rival firm does not already have an established market position. Another set of the patterns identifies ways to fundamentally transform the value-cost equation, but without network effects.

More patterns may be discerned as the research proceeds.

For example, if incumbents and innovators just think about driverless cars as the auto industry, they are never going to fully see the disruption that is coming. By contrast, by thinking about it as a mobility ecosystem, then many other key players, risks and opportunities become apparent

The patterns identified by Deloitte research may provide leaders with insights into how to defend against specific disruptions and also offer innovators inspiration for new opportunities in established markets and Blue Ocean ventures.

The authors suggest ways CEOs can orchestrate their relationship with their board to optimize its potential to become a strategic asset for the company, as distinct from its more traditional role as overseer of management.

To better understand how CEOs can actively engage their boards to make them become strategic assets, the authors conducted research involving more than 50 conversations with Fortune 1,000 CEOs, board chairs, directors, academics and external board advisors to ask them to share their experience and perspectives.

The challenge for both CEOs and boards is to fight the natural tendency to evade confrontations or smooth things over, rather than harness conflict to achieve higher-value decisions.

CEOs can also model confident transparency for their executive teams and send a strong signal that it is okay to share information about work in progress with the board even if it is not finalized.

The stakes have never been higher for CEOs as they are expected to manage, make sense of and take advantage of unprecedented levels of ambiguity and uncertainty. To help do this, they need board members who are fully engaged and willing and able to prod, push, challenge and champion–to work with their CEOs to get to better insight and decisions.

This case example looks at how Deloitte Consulting applies the Three Rules synthesized by Michael Raynor and Mumtaz Ahmed based on their large-scale research project that identified patterns in the way exceptional companies think.

The Three Rules concept is a key piece of Deloitte Consulting’s thought leadership program. So how are the three rules helping the organization perform? Now that research has shown how exceptional companies think, CEO Jim Moffatt could address the question, “Does Deloitte think like an exceptional company?”

Deloitte has had success with an approach that promotes a bias towards non-price value over price and revenue over costs.

It’s critical that all decision makers in an organization understand how decisions that are consistent with the three rules have contributed to past success as well as how they can apply the rules to difficult challenges they face today.

This is the first case study written from a CEO’s perspective that looks at how the Three Rules approach of Michael Raynor and Mumtaz Ahmed can foster a firm’s growth and exceptional performance.