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.
- ISBN10 0367220660
- ISBN13 9780367220662
- Publish Date 25 April 2019 (first published 16 April 2019)
- Publish Status Active
- Publish Country GB
- Publisher Taylor & Francis Ltd
- Imprint Routledge
- Format Hardcover
- Pages 144
- Language English