The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation
One of the major roles in promoting accounting convergence is played by big accounting firms (Big 4). The objective of this paper is in this context to analyze and question the role of big auditing firms in developing and implementing IFRSs worldwide, in order to better understand the convergence process. This is a research note intended to contribute to the debate on the role of auditors in general and in the context of IFRSs application in particular, to raise some questions and to identify future research directions, and to invite to reconsider the hidden aspects (both positive and negative) of apparently simple issues. We identify some questions to be addressed in the future regarding the competence of Big 4 in IFRSs, the relationship with their clients issued from this well-known competency and the associated issues of independence.
Volume (Year): 10 (2011)
Issue (Month): 1 (March)
|Contact details of provider:|| |
When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:10:y:2011:i:1:p:43-54. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Cristina Tartavulea)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.