Accessing noun-phrase antecedents
著者
書誌事項
Accessing noun-phrase antecedents
（Croom Helm linguistics series）
Routledge, 1990
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注記
Bibliography: p. 238-257
Includes indexes
内容説明・目次
内容説明
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.
目次
1. About this Book. 2. The Accounting and Auditing Profession. 3. The Big Four: Size and Audit Quality. 4. Disruption in External Auditing. 5. Disputes in External Auditing. 6. Audit Disruption and New Technology. 7. Disruptive Audit Structures: Splitting Up the Big Four. 8. Disruptive Audit Structures: Further Options. 9. Disruptive Audit Structures: Radical Solutions. 10. Summary and Conclusions. GLOSSARY.
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