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.
McATEER, P. (2019). Sustainability Is the New Advantage: Leadership, Change, and the Future of Business. New York, NY: Anthem Press. doi:10.2307/j.ctvdtpgx2
During the last 150 years, we have stressed the oceans, warmed the planet and overextended almost every natural resource. To create real change will require a generation of leaders and businesses that think and act differently. ‘Sustainability Is the New Advantage’ identifies the skill sets, best practices, and new ideas needed to teach a new generation to start, grow, and manage sustainable organizations.
‘The Labyrinth of Sustainability’ offers the first comprehensive effort to analyze corporate sustainability systematically in the Latin American context—and to extract lessons for companies across the developing world. Featuring an introduction by the prizewinning author and Yale professor Daniel Esty, the book starts off with examining the “sustainability imperative”—the notion that businesses must work toward sustainability to be successful in today’s marketplace. The 12 chapters that follow present a collection of carefully developed and tightly framed case studies from companies across Latin America highlighting how they are addressing this imperative. Contributions from leading experts around the region bring a freshness and authenticity as well as a nuanced and grounded approach that make this volume a must-read for business leaders, government officials, non-governmental organization advocates, journalists and academics in Latin America and across the world.
This book focuses on various types of crowdfunding and the lessons learned from academic research. Crowdfunding, a new and important source of financing for entrepreneurs, fills a funding gap that was traditionally difficult to close. Chapters from expert contributors define and carefully evaluate the various market segments: donation-based and reward-based crowdfunding, crowdinvesting and crowdlending. They further provide an assessment of startups, market structure, as well as backers and investors for each segment. Attention is given to the theoretical and empirical findings from the recent economics and finance literature. Furthermore, the authors evaluate relevant regulatory efforts in several jurisdictions. This book will appeal to finance, entrepreneurship and legal scholars as well as entrepreneurs and platform operators.
Reseña de la casa publicadora, Palgrave Macmillan.