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| big 8 accounting firms 2022: The Big Four Ian D. Gow, Stuart Kells, 2018-08-28 Messrs. Gow and Kells have made an invaluable contribution, writing in an amused tone that nevertheless acknowledges the firms' immense power and the seriousness of their neglect of traditional responsibilities. 'The Big Four' will appeal to all those interested in the future of the profession--and of capitalism itself. —Jane Gleeson-White, Wall Street Journal With staffs that are collectively larger than the Russian army and combined revenues of over $130 billion a year, the Big Four accounting firms—Deloitte, PricewaterhouseCoopers, Ernst & Young, and KPMG—are a keystone of global commerce. But leading scholar Ian Gow and award-winning author Stuart Kells warn that a house of cards may be about to fall. Stretching back to the Medicis in Renaissance Florence, this book is a fascinating story of wealth, power, and luck. The founders of the Big Four lived surprisingly colorful lives. Samuel Price, for example, married his own niece. Between the world wars, Nicholas Waterhouse collected postage stamps while also hosting decadent parties in his fashionable London home. All four firms have endured major calamities in recent decades. There have been hundreds of court cases and legal prosecutions for failed audits, tax scandals, and breaches of independence. The firms have come so close to “extinction level events” that regulators have required them to prepare “living wills.” And today, the Big Four face an uncertain future—thanks to their push into China, their vulnerability to digital disruption and competition, and the hazards of providing traditional services in a new era of transparency. This account of the past, present, and likely future of the Big Four is essential reading for anyone perplexed or fascinated by professional services, working or considering working in the industry, or simply curious about the fate of the global economy. |
| big 8 accounting firms 2022: Final Accounting Barbara Ley Toffler, Jennifer Reingold, 2004-04-13 A withering exposé of the unethical practices that triggered the indictment and collapse of the legendary accounting firm. Arthur Andersen's conviction on obstruction of justice charges related to the Enron debacle spelled the abrupt end of the 88-year-old accounting firm. Until recently, the venerable firm had been regarded as the accounting profession's conscience. In Final Accounting, Barbara Ley Toffler, former Andersen partner-in-charge of Andersen's Ethics & Responsible Business Practices consulting services, reveals that the symptoms of Andersen's fatal disease were evident long before Enron. Drawing on her expertise as a social scientist and her experience as an Andersen insider, Toffler chronicles how a culture of arrogance and greed infected her company and led to enormous lapses in judgment among her peers. Final Accounting exposes the slow deterioration of values that led not only to Enron but also to the earlier financial scandals of other Andersen clients, including Sunbeam and Waste Management, and illustrates the practices that paved the way for the accounting fiascos at WorldCom and other major companies. Chronicling the inner workings of Andersen at the height of its success, Toffler reveals the making of an Android, the peculiar process of employee indoctrination into the Andersen culture; how Androids—both accountants and consultants--lived the mantra keep the client happy; and how internal infighting and billing your brains out rather than quality work became the all-important goals. Toffler was in a position to know when something was wrong. In her earlier role as ethics consultant, she worked with over 60 major companies and was an internationally renowned expert at spotting and correcting ethical lapses. Toffler traces the roots of Andersen's ethical missteps, and shows the gradual decay of a once-proud culture. Uniquely qualified to discuss the personalities and principles behind one of the greatest shake-ups in United States history, Toffler delivers a chilling report with important ramifications for CEOs and individual investors alike. |
| big 8 accounting firms 2022: Why Diversity, Equity, And Inclusion Matter: Challenges And Solutions Bin Srinidhi, 2023-12-05 This book integrates the current research on diversity, equity, and inclusion with corporate practice and describes how these initiatives affect organizations' morale, performance, and output. Academic researchers, corporate executives tasked with implementing Diversity, Equity & Inclusion (DEI), and regulators face the problem of balancing DEI initiatives, which could generate diverse ideas beneficial to the organization, with concerns about diluting meritocracy. Building a diverse workforce could improve both organizational well-being and social harmony. Research has shown that building a diverse workforce often results in communication and coordination issues and unjustified pay and performance gaps, engendering feelings of exclusion among diverse individuals. The book describes how organizations address these issues in various settings ranging from accounting firms to health care providers. It covers settings with gender and racial diversities and clarifies the difference between equality and equity. Its coverage includes dealing with concealable disabilities and promoting equity across diverse populations in organizational and social settings. |
| big 8 accounting firms 2022: ICBAE 2022 Bima Cinintya Pratama, Sarkar Kabir, Hassan Mohammad Kabir, Rizal Yaya, Salina Kassim, Judit Kovács, Naelati Tubastuvi, Tiara Pandansari, Azmi Fitriati, Wida Purwidianti, Suryo Budi Santoso, 2022-08-23 The 3rd International Conference of Business, Accounting, and Economics (ICBAE) 2022 continued the agenda to bring together researchers, academics, experts and professionals in examining selected themes by applying multidisciplinary approaches. This conference is the third intentional conference held by the Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto and it is a bi-annual agenda of this faculty. In 2022, this event will be held on 10-11 August at the Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto. The theme of the 3rd ICBAE UMP 2022 is “Innovation in Economic, Finance, Business, and Entrepreneurship for Sustainable Economic Development”. It is expected that this event may offer a contribution for both academics and practitioners to conduct research related to Business, Accounting, and Economics Related Studies. Each contributed paper was refereed before being accepted for publication. The double-blind peer review was used in the paper selection. |
| big 8 accounting firms 2022: The Big Four and the Development of the Accounting Profession in China Paul Gillis, 2014-02-21 This volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators. |
| big 8 accounting firms 2022: Strategic Management Henk W Volberda, Rick M. A. Hollen, Joana R. Pereira, Jatinder S. Sidhu, Kevin Heij, 2024-01-10 In the quest for competitive advantage, navigating change can be daunting. Following a unique, four-part structure focussing on & confronting strategic issues, sensing opportunities and threats choosing strategies and transforming organizations, this essential textbook offers a fresh and provocative perspective on strategic management. Covering the latest theories and concepts and taking an action-oriented approach, the book includes: • Cutting-edge content on the confront-sense-choose-transform stages of strategic management such as purpose and sustainability, emerging technologies, ecosystems and platforms, and business model innovation • Four diagnostic chapters providing practical tools for each stage of the strategy process • Nearly 70 case studies of internationally recognisable companies like Airbnb, Ben & Jerry’s, Epic Games store, Hilton, Icebreaker, McDonald’s, Nestlé, Northvolt, Tesla and PayPay • ‘Key Debate’ boxes outlining opposing perspectives on hot topics in the strategy field and ‘Strategic Focus’ boxes digging deeper into contemporary phenomena Instructors can access a range of online resources, including a teaching guide complete with case study teaching notes, further reading and video links, PowerPoints and a bank of additional case studies. Suitable for undergraduate and postgraduate students of strategy, Strategic Management: From Confrontation to Transformation will help you grow your knowledge and experience of developing and implementing strategy in the real world. Henk W. Volberda is Professor of Strategy & Innovation at the Amsterdam Business School, University of Amsterdam. Rick M.A. Hollen is a Lecturer and Researcher at the Strategy & International Business section of the Amsterdam Business School, University of Amsterdam and a Managing Research Associate at the Amsterdam Centre for Business Innovation (ACBI). Joana R. Pereira is Lecturer in the Strategy and Organization group of Leeds University Business School, University of Leeds. Jatinder S. Sidhu is Professor and Chair in Strategic Management and Organization at Leeds University Business School, University of Leeds. Kevin Heij is Senior Researcher of the Amsterdam Centre for Business Innovation at the Amsterdam Business School, University of Amsterdam. |
| big 8 accounting firms 2022: Research Handbook on Accounting and Information Systems Julia A. Smith, 2024-02-12 The role of the accountant is changing, as developments in technology alter the ways in which information is prepared and analysed. This Research Handbook addresses the use of both financial and non-financial information for planning, decision-making and control in organisations. Written by experts in the field, the book uses comprehensive literature reviews, empirical fieldwork and theoretical developments to provide an overview of research in this important area. |
| big 8 accounting firms 2022: Advanced Accounting Debra C. Jeter, Paul K. Chaney, 2022-12-08 In the newly revised eighth edition of Advanced Accounting, a decorated team of accounting professionals delivers authoritative and comprehensive coverage of all three methods of consolidated financial reporting: cost, partial equity, and complete equity. This invaluable work compares and contrasts United States and international principles, drawing reader attention to enduring differences between the two frameworks. The authors draw on their extensive experience with US and international accounting to connect advanced accounting methods to practical applications with challenging exercises that feature the financial statements of real-world companies. With a consistent focus on clarity and accessibility, the authors highlight current business news stories and their relevance to core concepts. Ideal for accounting majors seeking an insightful and robust exploration of complex accounting methods, Advanced Accounting also includes: The latest changes by the Financial Accounting Standards Board and the Governmental Accounting Standards Board Discussions of the tax consequences of a variety of business combinations New end-of-chapter materials with additional problems, exercises, and questions New In the News boxes with updated stories Updated tutorial videos and international comparisons Revised test bank questions |
| big 8 accounting firms 2022: Navigating the Technological Tide: The Evolution and Challenges of Business Model Innovation Bahaaeddin Alareeni, |
| big 8 accounting firms 2022: How to Make Partner and Still Have a Life Heather Townsend, Jo Larbie, 2019-12-03 Becoming a partner in a professional services firm is for many ambitious fee-earners the ultimate goal. But in this challenging industry, with long hours, high pressure and even higher expectations, how do you stand out from the crowd? How do you build the most effective relationships? And how do you find the time to do all of this and still have a fulfilling personal life? Now in its third edition, How to Make Partner and Still Have a Life equips individuals at the start of their career through to partner with the skills needed to reach and succeed at the leadership level. How to Make Partner and Still Have a Life details the expectations and realities of being a partner and outlines how you can continue to achieve once you have obtained the much-coveted role. This edition is updated with guidance on developing the right mindset for success and the importance of mentoring and sponsorship. There is a specific focus on women and BAME professionals and the challenges faced by individuals coming from non-traditional or under-represented backgrounds. Heather Townsend and Jo Larbie provide a guide to help you tackle common obstacles and work smarter - not harder - to reach the top. Start your journey to partnership and still have the time for a life outside of work. |
| big 8 accounting firms 2022: The Consulting Trap Chris Hurl, Leah B. Werner, 2024-05-13T00:00:00Z The Consulting Trap does a deep dive into how governments have become hooked on private consultancy firms with dire consequences for democratic decision-making, public accountability and accessible public services. Hurl and Werner contend that firms like McKinsey, Accenture, KPMG and Deloitte increasingly take responsibility for core public services, trapping governments in cycles of dependency. Through orchestrating tax avoidance for the wealthy while engineering austerity for the rest, these firms have created the foundations for the deepening privatization of the public services, further entrenching their power. Drawing on case studies from Canada and around the world, Hurl and Werner investigate how big consultancies leverage social networks, institutionalize relationships, mine and commodify data, and establish policy pipelines that facilitate the quick diffusion of ideas across jurisdictions. Drawing from real world examples, The Consulting Trap offers strategies for how these powerful firms can be resisted using people’s audits, public consultations, access to information requests, and social network analyses. |
| big 8 accounting firms 2022: Proceedings of the 2022 3rd International Conference on Big Data and Social Sciences (ICBDSS 2022) Guiyun Guan, Bo Qu, Ding Zhou, 2023-02-11 This is an open access book. As a leading role in the global megatrend of scientific innovation, China has been creating a more and more open environment for scientific innovation, increasing the depth and breadth of academic cooperation, and building a community of innovation that benefits all. Such endeavors are making new contributions to the globalization and creating a community of shared future. The 3rd International Conference on Big Data and Social Sciences (ICBDSS 2022) was held on August 19 – 21, 2022, in Hulunbuir, China. With the support of experts and professors, the ICBDSS 2022 conference successfully held its first conference last year. In order to allow more scholars to have the opportunity to participate in the conference to share and exchange experience. This conference mainly focused on big data, social science and other research fields to discuss. At present, my country has entered the era of big data cloud migration, that is, the era of big data, the Internet of things, cloud computing and mobile Internet. The market demand for big data talents is also increasing day by day. The purpose of the conference is to provide a way for experts, scholars, engineering technicians, and technical R&D personnel engaged in big data and social science research to share scientific research results and cutting-edge technologies, understand academic development trends, broaden research ideas, strengthen academic research and discussion, and promote the academic achievement industry Platform for chemical cooperation. The conference sincerely invites experts, scholars from domestic and foreign universities, scientific research institutions, business people and other relevant personnel to participate in the conference. |
| big 8 accounting firms 2022: Proceedings of the 7th International Conference on Economic Management and Green Development Xiaolong Li, |
| big 8 accounting firms 2022: Implementing Value Pricing Ronald J. Baker, 2010-11-29 Praise for IMPLEMENTING VALUE PRICING A Radical Business Model for Professional Firms Ron Baker is the most prolific and best writer when it comes to pricing services. This is a must-read for executives and partners in small to large firms. Ron provides the basics, the advanced ideas, the workbooks, the case studies everything. This is a must-have and a terrific book. Reed K. Holden founder and CEO, Holden Advisors, Corp., Associate Professor, Columbia University www.holdenadvisors.com We've known through Ron Baker's earlier books that he's not just an extraordinary thinker and truly brilliant writer he's a mover and a shaker on a mission. This is the End of Time! Brilliant. Paul Dunn Chairman, B1G1® www.b1g1.com Implementing Value Pricing is a powerful blend of theory, strategy, and tactics. Ron Baker's most recent offering is ambitious in scope, exploring topics that include economic theory, customer orientation, value identification, service positioning, and pricing strategy. He weaves all of them together seamlessly, and includes numerous examples to illustrate his primary points. I have applied the knowledge I've gained from his body of work, and the benefits to me and to my customers have been immediate, significant, and ongoing. Brent Uren Principal, Valuation & Business Modeling Ernst & Young® www.ey.com Ron Baker is a revolutionary. He is on a radical crusade to align the interests of service providers with those of their customers by having lawyers, accountants, and consultants charge based on the value they provide, rather than the effort it takes. Implementing Value Pricing is a manifesto that establishes a clear case for the revolution. It provides detailed guidance that includes not only strategies and tactics, but key predictive indicators for success. It is richly illustrated by the successes of firms that have embraced value-based pricing to make their services not only more cost-effective for their customers, but more profitable as well. The hallmark of a manifesto is an unyielding sense of purpose and a call to action. Let the revolution begin. Robert G. Cross, Chairman and CEO, Revenue Analytics, Inc. Author, Revenue Management: Hard-Core Tactics for Market Domination |
| big 8 accounting firms 2022: Research Handbook on Accounting and Ethics Marion Brivot, Charles H. Cho, 2023-03-02 This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives. |
| big 8 accounting firms 2022: Financial Accounting and Reporting for Non-Accounting Students Stephen Frost, 2024-01-03 This textbook introduces the essential principles of financial accounting to non-accounting students, written for an international audience with global case studies and a suite of learning features. Using terminology which is compliant with International Financial Reporting Standards (IFRS), Financial Accounting and Reporting for Non-Accounting Students covers topics such as the statement of financial position, profit and loss statements, non-current assets, inventory valuation and the statement of cashflows. It also provides a roadmap for performance appraisal and presents the subjective nature of financial accounting and the impact of bias in financial reporting. Real-world case studies from Huawei, Ryanair and Greggs illustrate the principles discussed in the book and a fictional performance appraisal case study demonstrates how financial metrics can be applied to analyse the effects of new entrants on an incumbent's operating performance. With over 300 multiple-choice questions, 44 extended problems and more than 90 questions to enable deep learning in the fundamental aspects of this core business subject, Financial Accounting and Reporting for Non-Accountings Students is a key textbook for undergraduate and postgraduate students taking modules on financial accounting and reporting or introductory modules in accounting. |
| big 8 accounting firms 2022: ACCOUNTING FOR PROFESSIONALS ANATH LEE WALES, 2024-06-14 Book Description: Are you ready to unravel the mysteries of accounting and gain a comprehensive understanding of its role in the business world? Look no further than Accounting for Professionals, a comprehensive guide designed to equip you with the knowledge and skills necessary to navigate the intricacies of accounting. This book takes you on a journey through the foundations of accounting, starting with an exploration of essential Accounting Terms and the universally recognized Generally Accepted Accounting Principles (GAAP). With a clear understanding of these concepts, you'll gain confidence in your ability to interpret and analyze financial data. Delve deeper into the world of accounting as you discover the power of Double-Entry Accounting and the crucial concepts of Debits and Credits. Through practical examples and clear explanations, you'll grasp the fundamental principles that form the backbone of accurate financial record-keeping. Journal Entries, Accounts Payable, and Accounts Receivable are vital components of the accounting process, and this book provides a detailed examination of each. Learn how to accurately record and track financial transactions, ensuring a clear and comprehensive financial picture. Financial Statements and Transaction Analysis hold the key to understanding a company's financial performance. With this book as your guide, you'll gain the skills to interpret these statements, analyze financial data, and make informed decisions that drive business success. Job Costing and the Cost of Goods Sold are essential aspects of managing costs and profitability. By mastering these concepts, you'll gain valuable insights into how businesses allocate costs and determine the true value of their products or services. Bookkeeping, Inventory, and Depreciation are critical elements of maintaining accurate financial records. Discover the best practices for recording transactions, tracking inventory, and understanding the impact of depreciation on a company's assets. Furthermore, this book sheds light on the distinction between Managerial Accounting and Financial Accounting, allowing you to appreciate the unique roles they play in providing insights for decision-making and meeting regulatory requirements. In the digital age, Accounting Software has become an indispensable tool for professionals. This book explores various accounting software options, their features, and how to leverage them to streamline financial processes and improve efficiency. Finally, gain mastery over the art of Budgeting and learn how to plan, control, and monitor financial resources effectively. With the principles and techniques outlined in this book, you'll be equipped to set realistic financial goals and achieve sustainable growth for your business. Accounting for Professionals is your comprehensive companion in the world of accounting, providing a clear and engaging exploration of essential topics. Whether you're a student, aspiring professional, or business owner, this book will empower you with the skills and knowledge to excel in the realm of accounting and financial management. |
| big 8 accounting firms 2022: Research Methods in Accounting Malcolm Smith, 2022-03-29 This unique and popular text, now in a sixth edition, clearly and succinctly guides Accounting students and researchers in their understanding and conducting of research from conception to completion, across a wide range of research methods, including quantitative, qualitative and mixed-methods research. This latest edition provides new and extended coverage, including the role and impact of social media, big data analytics, data mining, and emerging and disruptive technologies, such as Blockchain. There is also a renewed focus on the role of ethics in Accounting research. This text remains essential reading for those completing a research methods course, project/dissertation or other form of individual study in Accounting. Malcolm Smith was Foundation Professor of Accounting at the University of South Australia. |
| big 8 accounting firms 2022: Handbook of Big Data Research Methods Shahriar Akter, Samuel Fosso Wamba, 2023-06-01 This state-of-the-art Handbook provides an overview of the role of big data analytics in various areas of business and commerce, including accounting, finance, marketing, human resources, operations management, fashion retailing, information systems, and social media. It provides innovative ways of overcoming the challenges of big data research and proposes new directions for further research using descriptive, diagnostic, predictive, and prescriptive analytics. |
| big 8 accounting firms 2022: Accounting All-in-One For Dummies with Online Practice Kenneth W. Boyd, 2018-03-12 Your all-in-one accounting resource If you’re a numbers person, it’s your lucky day! Accounting jobs are on the rise — in fact, the Bureau of Labor Statistics projects a faster-than-average growth rate of 11% in the industry through 2024. So, if you’re seeking long-term job security while also pursuing your passion, you’ll be stacking the odds in your favor by starting a career in accounting. Accountants don’t necessarily lead a solitary life behind a desk in a bank. The field offers opportunities in auditing, budget analysis, financial accounting, management accounting, tax accounting, and more. In Accounting All-in-One For Dummies, you’ll benefit from cream-of-the-crop content culled from several previously published books. It’ll help you to flourish in whatever niche you want to conquer in the wonderful world of accounting. You’ll also get free access to a quiz for each section of the book online. Report on financial statements Make savvy business decisions Audit and detect financial fraud Handle cash and make purchasing decisions Get free access to topic quizzes online If you’re a student studying the application of accounting theories or a professional looking for a valuable desktop reference you can trust, this book covers it all. |
| big 8 accounting firms 2022: Called to Account Paul M. Clikeman, Jamie Diaz, 2024-08-28 Called to Account traces the evolution of the global public accounting profession through a series of scandals leading to voluntary or mandated reforms. Ever entertaining and educational, the book describes some of the most audacious accounting frauds of the last 90 years, and identifies the accounting standards and legislation adopted as a direct consequence of each scandal. While retaining favorite chapters exposing the schemes of Crazy Eddie Antar and Barry the Boy Wonder Minkow, this fourth edition includes new material describing the accounting problems at Carillion, Wirecard and Luckin Coffee. Students will learn that financial fraud is a global problem, and that accounting reform is heavily influenced by politics. With discussion questions, and a chart mapping each chapter to topics covered in popular auditing textbooks, together with supplemental PowerPoints for instructors, Called to Account is the ideal companion for classes in auditing, fraud examination, advanced accounting, or professional responsibilities. |
| big 8 accounting firms 2022: Oral History and Business Robert Crawford, Matthew Bailey, 2022-08-22 This book introduces business historians to oral history methodologies and approaches. Using four distinct oral history case studies to explore ideas of disruption and continuity in business history over the second half of the twentieth century, Robert Crawford and Matthew Bailey demonstrate how critical engagement with oral history approaches serves to enhance and enliven business history as well as its relationship with other historical fields. The focus on disruption is used to encompass a broad set of processes such as technological change, the impact of external forces, informal business networks, social constructions of gender, knowledge transfer, firm adaptability and cultural change. The use of oral histories to interpret responses to disruption in the past, and to explore the features characterising business continuity, provides an opportunity to consider the human dimensions, subjective experiences and personal insights of workplace, firm and industry change. It also sheds light on the ways that people and firms respond to disruptive forces through innovation and adaptation – both successfully and unsuccessfully. This succinct and accessible account is essential reading for business historians with little experience in using oral history, as well as those looking to gain deeper insights from their oral history data. |
| big 8 accounting firms 2022: Gendered Hierarchies of Dependency Patrizia Kokot-Blamey, 2023-08-10 Accountancy is an elite profession, wielding its influence in every step we take in business and political life, from takeover to bankruptcies and from Brexit to war: we need accountants to help us see the bigger picture and to enable us to trust one another in public life. But for much of the profession's history, women were excluded from it and, while we have seen great advances in women's access to the profession, women remain significantly underrepresented atthe top of the hierarchy and amid partnership ranks across the industry and globally. Importantly, there are noteworthy differences in the severity of this underrepresentation across national borderswhich remain underexplored. Gendered Hierarchies of Dependency considers this underrepresentation of women at partnership level cross-nationally and through a feminist lens, analysing interviews with female partners in Germany and the United Kingdom. In doing so, Kokot-Blamey innovatively merges insights from accountancy and organization studies, political economy, and the feminist ethics of care literature to contribute to contemporary debates about women atwork, neoliberalism and the capitalist fiction of the autonomous self. Beyond career advancement to partnership, Kokot-Blamey examines several timely issues such as the persistence of discrimination and sexism atwork, motherhood, and weathering recessions and economic crises in accountancy. Revealing important insights into the day-to-day working and private lives of modern elites, this book shows how hierarchies are negotiated differently across borders, but that the outcomes are always gendered. |
| big 8 accounting firms 2022: Research Handbook on Sustainability Reporting Gunnar Rimmel, Güler Aras, Diogenis Baboukardos, Joanna Krasodomska, Christian Nielsen, Frank Schiemann, 2024-09-06 This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field. |
| big 8 accounting firms 2022: Internal Audit in the Age of Blockchain-based Decentralized Autonomous Organizations Milos Loncarevic, 2023-08-22 In this dissertation the established and internationally recognized standards of internal auditing (IA) are applied to the context of newly popping up blockchain-based Decentralized Autonomous Organizations (DAOs) that operate on a series of smart contracts. While DAO-enthusiasts imply that the immutable nature of the blockchain, the recognized consensus mechanism, and strong preventive and automated controls will make internal auditing obsolete, this research sheds light on whether there are conceptual obstacles for IA in DAOs regarding compliance with internationally recognized internal auditing standards and therefore question the overall legality of this type of organization in a context where setting up an IA function is mandatory. Each IA standard is reviewed for obstacles, benefits, and challenges regarding the respective compliance in a DAO context utilizing an exploratory research method. Because it appears that there may be governance and operational collisions with regard to the strict standards of the IIA on the one hand and the conceptual unique setup of blockchain-based DAOs on the other, we evaluate the hypothesis by which standard compliance is impossible. In addition, we analyze whether and how the use of a DAO can benefit and/or complicate standard compliance. This foundational research dissertation may offer guidance on what safeguards DAOs need to implement to comply with certain laws and standards but also addresses policy and standard makers with the assignment to update their rules and offer guidance for implementation. The dissertation may also offer guidance for the mandatory external and internal quality assessments of IA functions in DAOs. Overall, it presents additional insights to related professions like accountants, compliance officers, external auditors, anti-fraud professionals, IT auditors and others while offering a glimpse into what the role of an internal auditor of the future might realistically look like. |
| big 8 accounting firms 2022: Analytics in Finance and Risk Management Nga Thi Hong Nguyen, Shivani Agarwal, Ewa Ziemba, 2023-12-13 This book presents contemporary issues and challenges in finance and risk management in a time of rapid transformation due to technological advancements. It includes research articles based on financial and economic data and intends to cover the emerging role of analytics in financial management, asset management, and risk management. Analytics in Finance and Risk Management covers statistical techniques for data analysis in finance It explores applications in finance and risk management, covering empirical properties of financial systems. It addresses data science involving the study of statistical and computational models and includes basic and advanced concepts. The chapters incorporate the latest methodologies and challenges facing financial and risk management and illustrate related issues and their implications in the real world. The primary users of this book will include researchers, academicians, postgraduate students, professionals in engineering and business analytics, managers, consultants, and advisors in IT firms, financial markets, and services domains. |
| big 8 accounting firms 2022: Uncomfortably Off Marcos González Hernando, Gerry Mitchell, 2023-05-23 In highly unequal societies such as the UK, where the top 10% take a higher share of disposable income than in most other European countries, many feel resentment towards high earners. On paper, they are doing well, but inequality isn’t even working for them. Uncomfortably Off reveals that those generally considered to be the most affluent feel anxious about the future and struggle to keep up, or even to stay put. They are starting to doubt their common sense ideas about hard work and meritocracy as work pays less and less and life is becoming more uncomfortable. This book makes two crucial arguments. First, reducing income inequality will benefit everyone, even those quite near the top. Second, we need to understand the anxieties of high earners to understand their politics. As leading managers and professionals they have disproportionate influence on the institutions that rule over our public life. Their interests are ultimately not that dissimilar from those of the median earner: being able to afford a good quality of life in an ever more expensive and uncertain world. The hope of this book is to prompt high earners to question accepted truths and long-held beliefs that affect how they see themselves and judge others. In doing so, it seeks to help us all understand why dismissing the concerns of this group will not help in the fight to solve inequality. |
| big 8 accounting firms 2022: Make Better Strategic Decisions Jeremy N. White, 2023-12-15 Every day we hear of serious errors of judgement that result in organisational disaster. Why do seemingly successful businesses, NGOs, or even political parties fall prey to irrevocable governance breakdowns or, worse still, criminal malpractice? By prompting readers to think deeply about strategic decision-making, human behaviour, and cognitive biases, this book offers a disciplined, objective, and thoughtful approach to making better decisions. Every strategic problem is fundamentally a journey into the unknown, which involves a unique combination of duration, scale, external and internal dynamics, and personal motivations. Rarely is a strategic decision solved by saying, ‘If a situation is A, then the solution is B.’ The book explores how to develop a strong foundation for problem resolving – rather than simplistic problem-solving – by strengthening competence so that decisions are made wisely. The case of Carillion plc, the second-largest construction group in the United Kingdom that went bankrupt in January 2018, is used to explore how a large and profitable company collapsed so dramatically when it was run by an experienced board and advised by three of the Big Four accounting firms. Professor Jeremy N. White presents a clear strategic toolkit for better strategic decision-making. This book will appeal to senior managers who are interested in techniques for making better strategic decisions. The lessons from the failure of Carillion plc are applicable to corporate leaders in addition to politicians and those who run not-for-profit organisations. |
| big 8 accounting firms 2022: Information Systems Maria Papadaki, Marinos Themistocleous, Khalid Al Marri, Marwan Al Zarouni, 2024 Zusammenfassung: This book constitutes selected papers from the 20th European, Mediterranean, and Middle Eastern Conference, EMCIS 2023, which was held in Dubai, UAE, during December 11-12, 2023. EMCIS covers technical, organizational, business, and social issues in the application of information technology and is dedicated to the definition and establishment of Information Systems (IS) as a discipline of high impact for IS professionals and practitioners. It focuses on approaches that facilitate the identification of innovative research of significant relevance to the IS discipline following sound research methodologies that lead to results of measurable impact. The 43 papers presented in this volume were carefully reviewed and selected from a total of 126 submissions. They were organized in topical sections as follows: Part I: Metaverse; blockchain technology and applications; digital governance; healthcare information systems; artificial intelligence; Part II: Big data and analytics; digital services and social media; innovative research projects; managing information systems; smart cities. |
| big 8 accounting firms 2022: 25 Top Consulting Firms WetFeet (Firm), WetFeet, 2008 |
| big 8 accounting firms 2022: The People Part Annie Hyman Pratt, 2022-04-26 In the spirit of The One Thing and Start with Why, this guide provides the missing link for entrepreneurs to generate fast, sustainable growth, get out of the weeds, and build their A-teams from the inside out. Success in business today means responding to change at an ever-increasing pace—due to factors such as competition, evolving technology, and increasing client expectations. Delivering more value with fewer resources is the name of the game. However, in this environment, even when a business is winning, the leaders and teams playing the game often feel like they are losing—plagued by overwhelm and burnout. Most business books try to address this problem with systems, structures, and values. What’s missing? The “People Part”—the often-misunderstood area of a business where leaders and team members do the actual thinking, interacting, and performing together. Drawing on Annie’s 30 years of working with humans in business, this dynamic and engaging book outlines seven easy-to-implement agreements to build a high-performance team. You’ll learn how to: Lead in a way that supports others to perform at their best, by strengthening your own Self-Leadership Generate a leadership reputation where the best A Players seek to work with you, and stay for the long term Create psychological safety—the environment that empowers team members to collaborate at the highest levels Develop leaders and team members to take on responsibilities with the same commitment level as the owners Supercharge your team productivity with Annie’s signature tools Put the seven agreements to work and see improvements right away If you’re an entrepreneur just starting out . . . a CEO trying to get out of the weeds to work “on” rather than “in” your business . . . a leader who needs a breakthrough for themselves and their team . . . or a team member wanting to make your best contribution yet . . . then The People Part is for you. |
| big 8 accounting firms 2022: Advancements in Business for Integrating Diversity, and Sustainability Dimitrios A Karras, Srinesh Thakur, Sai Kiran Oruganti, 2024-03-01 This book is the collection of selected articles that appeared at the First International Analytics Conference 2023 held in Hyderabad in virtual mode on February 2nd the 3rd 2023. In the fast-paced, ever-changing world of business, the pursuit of diversity and sustainability has emerged as a dynamic catalyst for progress. This illuminating volume takes you on a journey through the evolving realm of business, where innovative approaches are redefining corporate strategies and values. |
| big 8 accounting firms 2022: Harnessing Technology for Knowledge Transfer in Accountancy, Auditing, and Finance Kwok, Samuel, Omran, Mohamed, Yu, Poshan, 2024-02-26 The fusion of technology and knowledge transfer has become a pivotal force in the ever-evolving landscape of accountancy, auditing, and finance. Harnessing Technology for Knowledge Transfer in Accountancy, Auditing, and Finance delves deep into technology's revolutionary potential, dissecting advancements like artificial intelligence, blockchain, data analytics, machine learning, and cloud computing. Through examination and analysis, this book unveils the immense applicability of these technologies in facilitating the transfer of knowledge within the intricate web of financial industries. One of the book's unique strengths is its comprehensive approach to technology adoption. Readers will unearth innovative methodologies, best practices, and novel strategies for optimizing knowledge transfer processes through technological integration to enhance organizational performance and efficiency, equipping professionals with the tools and insights to thrive in the modern financial landscape. This book is ideal for professionals, academics, and researchers. It arms them with indispensable tools, insights, and strategies to harness the full potential of technology in knowledge transfer. |
| big 8 accounting firms 2022: Double Entry Jane Gleeson-White, 2014-06-19 Our world is governed by the numbers generated by the accounts of nations and corporations. We depend on these numbers to direct our governments, our institutions, corporations, economies, societies. But where did they come from and how did they become so powerful?The answer to these questions begins in the Dark Ages in northern Italy with a new form of record keeping perfected by the merchants of Venice called double-entry bookkeeping. The story of double entry stars a Renaissance monk, mathematician, magician and constant companion of Leonardo da Vinci, his 27-page treatise for merchants, re. |
| big 8 accounting firms 2022: ICE-BEES 2021 Kemal Budi Mulyono, Yozi Aulia Rahman, Dwi Puji Astuti, 2022-03-17 We proudly present the proceedings of 4th International Conference on Economics, Business and Economic Education Science 2021 (ICE-BEES 2021). It has focus on the innovations in economics, business, education, environment, and sustainable development. The issue of economics and sustainable development is important today. Especially in the time of Covid-19. Not only globally, but also Indonesia nationally to the local level. There are several important issues relating to this, both institutionally and the relationships between individuals and groups in supporting the agenda of sustainable development. More than 200 manuscripts were presented at this conference with 101 of them selected to be published in proceedings. We hope by this conference, discussions on the importance of sustainable development will increasingly become an important concern together. Brings better response from the government and social relations for development. |
| big 8 accounting firms 2022: Accounting for Non-Accountants Wayne Label, 2013-01-01 A Quick, Compact, and Easy-to-Understand Resource for Non-Accountants! The perfect financial accounting guide for beginners! Accounting for Non-Accountants is the must-have guide for all of us who have never taken an accounting class, are mystified by accounting jargon, and have no clue about balance sheets, income statements, payroll management, corporate taxes, or statements of cash flows. This simple to use accounting book is bookmaking made simple. Whether you own a business, plan on starting one, or just want to control your own assets, you'll find everything you need to know: How to prepare and use financial statements How to control cash flows How to manage budgets How to use accounting ratios How to deal with audits and auditors interpret financial statements Let this book help you like it helped these readers: Dr. Labels explanations are simple and straightforward. This will help me a lot as I set up my own business. I have worked in accounting for over twenty-five years, and this is the best book I have seen to help people with the basics of accounting. For entrepreneurs or anyone who needs to brush up on accounting fast, this book will have you up and running in no time. |
| big 8 accounting firms 2022: Earnings Management Joshua Ronen, Varda Yaari, 2008-08-06 This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models? |
| big 8 accounting firms 2022: Human-Centered AI Ben Shneiderman, 2022 The remarkable progress in algorithms for machine and deep learning have opened the doors to new opportunities, and some dark possibilities. However, a bright future awaits those who build on their working methods by including HCAI strategies of design and testing. As many technology companies and thought leaders have argued, the goal is not to replace people, but to empower them by making design choices that give humans control over technology. In Human-Centered AI, Professor Ben Shneiderman offers an optimistic realist's guide to how artificial intelligence can be used to augment and enhance humans' lives. This project bridges the gap between ethical considerations and practical realities to offer a road map for successful, reliable systems. Digital cameras, communications services, and navigation apps are just the beginning. Shneiderman shows how future applications will support health and wellness, improve education, accelerate business, and connect people in reliable, safe, and trustworthy ways that respect human values, rights, justice, and dignity. |
| big 8 accounting firms 2022: Morgenthau Andrew Meier, 2022-10-11 A “magisterial” (The Wall Street Journal) portrait of four generations of the Morgenthau family, a dynasty of power brokers and public officials with an outsize—and previously unmapped—influence extending from daily life in New York City to the shaping of the American Century A New York Times Book Review Editor’s Choice • A New Yorker Book of the Year “Exhaustively researched, vividly written, and a welcome reminder that even the most noxious evils can be vanquished when capable and committed citizens do their best.”—David M. Kennedy, Pulitzer Prize–winning author of Freedom from Fear After coming to America from Germany in 1866, the Morgenthaus made history in international diplomacy, in domestic politics, and in America’s criminal justice system. With unprecedented, exclusive access to family archives, award-winning journalist and biographer Andrew Meier vividly chronicles how the Morgenthaus amassed a fortune in Manhattan real estate, advised presidents, advanced the New Deal, exposed the Armenian genocide, rescued victims of the Holocaust, waged war in the Mediterranean and Pacific, and, from a foundation of private wealth, built a dynasty of public service. In the words of former mayor Ed Koch, they were “the closest we’ve got to royalty in New York City.” Lazarus Morgenthau arrived in America dreaming of rebuilding the fortune he had lost in his homeland. He ultimately died destitute, but the family would rise again with the ascendance of Henry, who became a wealthy and powerful real estate baron. From there, the Morgenthaus went on to influence the most consequential presidency of the twentieth century, as Henry’s son Henry Jr. became FDR’s longest-serving aide, his Treasury secretary during the war, and his confidant of thirty years. Finally, there was Robert Morgenthau, a decorated World War II hero who would become the longest-tenured district attorney in the history of New York City. Known as the “DA for life,” he oversaw the most consequential and controversial prosecutions in New York of the last fifty years, from the war on the Mafia to the infamous Central Park Jogger case. The saga of the Morgenthaus has lain half hidden in the shadows for too long. At heart a family history, Morgenthau is also an American epic, as sprawling and surprising as the country itself. |
| big 8 accounting firms 2022: International Development Management for Public and Nonprofit Organizations George M. Guess, 2024-06-14 Managing international development and aid programs often relies on trial and error and flexibility. Practitioners need a mix of management theory and field practice to prepare them for work in other countries—transitional, developing, wealthier, and poorer alike. Filling an important gap in the literature for graduate students and practitioners in the public sector, private firms, contractors, and nonprofit organizations that manage development assistance projects, this is a guide to dealing with core issues likely to be faced in doing field work. International Development Management for Public and Nonprofit Organizations offers an accessible primer on the basics of managing and motivating people, teams, and organizations. It focuses on challenges and opportunities to managing in difficult cultures and contexts, including hostile political regimes. The book takes a deeper look at management in four sectors: public finance, urban transport, K–12 education, and natural resources and the environment. Presented throughout the book are 28 cases, designed to stimulate critical discussions, as well as five technical exercises to allow integration of theory and practice. This textbook is supplemented by slides for teaching along with a sample syllabus. It is addressed to current and future international aid managers, including those enrolled in international management and international development courses at the university level. Professional development organizations, such as contractors, nonprofits, and donors, will also find the book a useful addition to their training materials. |
BIG | Bjarke Ingels Group
BIG has grown organically over the last two decades from a founder, to a family, to a force of 700. Our latest transformation is the BIG LEAP: Bjarke Ingels Group of Landscape, Engineering, …
Bjarke Ingels Group - BIG
Since BIG inception in 2006, David Zahle has been responsible for delivering imaginative and pioneering designs for buildings such as Copenhill, a waste-to energy plant with a ski slope on …
Athletics Las Vegas Ballpark | BIG | Bjarke Ingels Group
The project builds on a longstanding collaboration between BIG and the Athletics dating back to a different ballpark design in Oakland, California in 2018. The new ballpark’s roof is accentuated by …
Jinji Lake Pavilion | BIG | Bjarke Ingels Group
Our latest transformation is the BIG LEAP: Bjarke Ingels Group of Landscape, Engineering, Architecture, Planning and Products. A plethora of in-house perspectives allows us to see what …
Gowanus 175 Third Street | BIG | Bjarke Ingels Group
Catalyzed by the major Gowanus rezoning in 2021 – one of the most significant rezonings in New York City in recent years – 175 Third Street builds on years of BIG’s prior study and design …
Sankt Lukas Hospice and Lukashuset | BIG | Bjarke Ingels Group
A small step for each of us becomes a BIG LEAP for all of us. BIG has grown organically over the last two decades from a founder, to a family, to a force of 700. Our latest transformation is the BIG …
Google Bay View | BIG | Bjarke Ingels Group
Leon Rost — Partner, BIG The campus includes 17.3 acres of high-value natural areas – including wet meadows, woodlands, and marsh – that contribute to Google’s broader efforts to reestablish …
Gelephu International Airport | BIG | Bjarke Ingels Group
As Bhutan’s second international airport, the project is a collaboration with aviation engineering firm NACO and an integral part of the Gelephu Mindfulness City (GMC) masterplan designed by BIG, …
Opera and Ballet Theatre of Kosovo | BIG | Bjarke Ingels Group
BIG proposes a simple and prag matic arrangement of the performance venues draped in a soft, undulating exterior skin of photovoltaic tiles. The theatre ’s form is reminiscent of the free …
Freedom Plaza | BIG | Bjarke Ingels Group
Freedom Plaza will extend BIG’s contribution to New York City’s waterfront, alongside adjacent coastal projects that include the East Side Coastal Resiliency project, the Battery Park City …
BIG | Bjarke Ingels Group
BIG has grown organically over the last two decades from a founder, to a family, to a force of 700. Our latest transformation is the BIG LEAP: Bjarke Ingels Group of Landscape, Engineering, …
Bjarke Ingels Group - BIG
Since BIG inception in 2006, David Zahle has been responsible for delivering imaginative and pioneering designs for buildings such as Copenhill, a waste-to energy plant with a ski slope on …
Athletics Las Vegas Ballpark | BIG | Bjarke Ingels Group
The project builds on a longstanding collaboration between BIG and the Athletics dating back to a different ballpark design in Oakland, California in 2018. The new ballpark’s roof is accentuated …
Jinji Lake Pavilion | BIG | Bjarke Ingels Group
Our latest transformation is the BIG LEAP: Bjarke Ingels Group of Landscape, Engineering, Architecture, Planning and Products. A plethora of in-house perspectives allows us to see …
Gowanus 175 Third Street | BIG | Bjarke Ingels Group
Catalyzed by the major Gowanus rezoning in 2021 – one of the most significant rezonings in New York City in recent years – 175 Third Street builds on years of BIG’s prior study and design …
Sankt Lukas Hospice and Lukashuset | BIG | Bjarke Ingels Group
A small step for each of us becomes a BIG LEAP for all of us. BIG has grown organically over the last two decades from a founder, to a family, to a force of 700. Our latest transformation is the …
Google Bay View | BIG | Bjarke Ingels Group
Leon Rost — Partner, BIG The campus includes 17.3 acres of high-value natural areas – including wet meadows, woodlands, and marsh – that contribute to Google’s broader efforts to …
Gelephu International Airport | BIG | Bjarke Ingels Group
As Bhutan’s second international airport, the project is a collaboration with aviation engineering firm NACO and an integral part of the Gelephu Mindfulness City (GMC) masterplan designed …
Opera and Ballet Theatre of Kosovo | BIG | Bjarke Ingels Group
BIG proposes a simple and prag matic arrangement of the performance venues draped in a soft, undulating exterior skin of photovoltaic tiles. The theatre ’s form is reminiscent of the free …
Freedom Plaza | BIG | Bjarke Ingels Group
Freedom Plaza will extend BIG’s contribution to New York City’s waterfront, alongside adjacent coastal projects that include the East Side Coastal Resiliency project, the Battery Park City …
