Disruption in the Audit Market: The Future of the Big Four (Disruptions in Financial Reporting and Auditing)

Focussing on the dominance of the Big Four auditing firms Ð PwC EY Deloitte and KPMG Ð 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 industryÕs 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.

Series: Disruptions in Financial Reporting and Auditing

Hardcover: 152 pages

Publisher: Routledge; 1 edition (April 29 2019)

Language: English

ISBN-10: 0367220660

ISBN-13: 978-0367220662

Product Dimensions: 5.5 x 0.4 x 8.5 inches

Shipping Weight: 11.4 ounces