COUNT DOWN: THE PAST, PRESENT AND UNCERTAIN FUTURE OF THE BIG FOUR ACCOUNTING FIRMS (SECOND EDITION)
Book ID/图书代码： 04331417C00013
English Summary/英文概要： 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.
Chinese Summary/中文概要： 《倒计时》的第二个修订版本中涵盖并讨论了自2015年12月第一版发布以来对“四大会计事务所”及其商业模式发展的影响。书中的更新包括：
四大会计事务所于2016年全球总收入增长至1280亿美元，审计和咨询业务的增长值仍存在差距。
欧盟法律法规强制规定事务所必须轮换审计师，而美国的PCAOB要求在上市公司审计中必须指定主要合伙人。
公司财务渎职和潜在破坏审计诉讼的新案例，案例涉及每个事务所的客户。
此外，新版本在内容范围和细节上根据需求进行了扩展和再设计。通过在财务报表发行人和用户、会计从业者、立法者、监管机构和执法机构之间进行必要的相互合作，一个可持续的财务报告和保证结构可能加以呈现，也就是说，会出现一种真正适合当今全球资本市场的大型审计模式。（YYW）
Awards/获奖情况：Peterson是一名专门处理复杂的跨国纠纷、诉讼和财务状况的律师。他研究了商业、监管和法律模式“大审计”的价值和可行性。审计服务将通过该模式被提供给四大会计师事务所：德勤、安永、毕马威和普华永道。他描述了大审计为何是过时的，为什么提议的修复方案无法实现，以及如何设计和交付真正价值的保证。他回顾了导致这一问题的事件，并研究了提议的解决方案、大审计中主要参与者的态度和行为，以及重新设计的财务报告和保证方法（一种新构建的大审计模型）的可能要素。本版已作了扩充和修订。--注释（c）2017*（protoview.com）*Peterson, a lawyer who specializes in complex multi-national disputes, litigation, and financial information, examines the value and viability of the business, regulatory, and legal model, Big Audit, by which audit services are delivered to the Big Four accounting firms: Deloitte, EY (Ernst & Young), KPMG, and PwC (PricewaterhouseCoopers). He describes how Big Audit became outmoded, why the proposed fixes are unachievable, and how assurance of real value might be designed and delivered instead. He reviews events leading up to the problem and examines the proposed solutions, the attitudes and behaviors of the major players in Big Audit, and possible elements of a re-engineered approach to financial reporting and assurance, a newly structured Big Audit model. This edition has been expanded and revised. -- Annotation (c)2017 * (protoview.com) *
About the Author/作者介绍： Jim Peterson是一名美国律师，致力于复杂的跨国纠纷、诉讼和财务信息案例。他曾代表国际会计师事务所和大型全球公司进行争议、谈判、政府机构程序和标准制定。
在华尔街一家律师事务所的诉讼部门工作了十年后，1982年他加入了安达信律师事务所的内部法律小组。1985年，他成为安达信全球的合伙人，总部设在芝加哥，后来转移至巴黎。他于2001年从公司离开，并建立了自己的独立法律事务所。
从2002年到2008年，他每两周在《国际先驱论坛报》上发表一次《资产负债表》，他的金融和会计专栏。从2009年起，他把他的专栏转到他的博客“Re:Balance”上，并开始在芝加哥的商学院和法学院教授风险管理的研究生课程。其中包括芝加哥大学法学院、德保大学和伊利诺伊大学法学院，以及巴黎的塞吉大学法学院。
他毕业于菲利普斯埃克塞特学院、耶鲁大学和耶鲁法学院。
他的日常通勤往返于巴黎和芝加哥之间。
Jim Peterson is an American lawyer, concentrating on complex multi- national disputes, litigation and financial information.
He has represented the international accounting firms and large global companies in disputes, negotiations, government agency proceedings and standard-setting.
After ten years in the litigation department of a Wall Street law firm, in 1982 he joined the internal legal group of the Arthur Andersen firm. He became a partner of Andersen Worldwide in 1985, based in Chicago and later in Paris. He retired from the firm in 2001 and established his solo law practice.
“Balance Sheet,” his financial and accountancy column, ran bi-weekly in the International Herald Tribune from 2002 until 2008, when he migrated his writing to his blog, “Re: Balance.”
Since 2009 he has taught a graduate-level course in Risk Management at business and law schools in Chicago -- at the University of Chicago Law School, DePaul University, and the College of Law of the University of Illinois -- and in Paris at the law school of the University of Cergy- Pontoise.
He is a graduate of Phillips Exeter Academy, Yale College and the Yale Law School.
He divides his practice, teaching and residential time between Paris and Chicago.
Format:HARDCOVER
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