Count down : (Record no. 52063)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02514nam a2200409Ii 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781787147003 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20211117123054.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170712s2017 enk ob 001 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781787147003 |
| Qualifying information | (e-book) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781787430112 |
| Qualifying information | ePUB |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | UtOrBLW |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5628 |
| Item number | .P48 2017 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFC |
| Source | bicssc |
| -- | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS001000 |
| Source | bisacsh |
| -- | bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 657 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Peterson, Jim |
| Titles and words associated with a name | (Lawyer), |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Count down : |
| Remainder of title | the past, present and uncertain future of the big four accounting firms / |
| Statement of responsibility, etc. | Jim Peterson. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Second edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Bingley, United Kingdom : |
| Name of producer, publisher, distributor, manufacturer | Emerald Publishing Limited, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (xviii, 333 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The second edition of Count Down is revised to include and discuss developments affecting the Big Four and their business model since the December 2015 release of the first edition. Brought into this updated narrative, for example, are: The Big Four's growth to collective global 2016 revenue of $128 billion, and the continued disparities in growth between their Audit and Advisory practices. The imposition of mandatory auditor rotation by legislation and regulation in the European Union, and in the US, the PCAOB's requirement to name lead partners on public company audits. New examples of corporate financial malfeasance and potentially disruptive auditor litigation, involving clients of each of the Big Four. In addition, this new edition expands in scope and details the required re-engineering by which - with the necessary mutual cooperation among financial statement issuers and users, the accounting profession, legislators, regulators and agencies of law enforcement - a sustainable structure for financial reporting and assurance might emerge -- that is, a Big Audit model truly fit to serve today's global capital markets. |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Print version record |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| General subdivision | Accounting |
| -- | General. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| Source of heading or term | bicssc |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY | |
| International Standard Book Number | 9781787147010 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://www.emerald.com/insight/publication/doi/10.1108/9781787147003">https://www.emerald.com/insight/publication/doi/10.1108/9781787147003</a> |
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