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The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation

  • Catalin Nicolae ALBU


  • Nadia ALBU

    (The Bucharest Academy of Economic Studies, Romania)

  • Szilveszter FEKETE PALI-PISTA

    (Babe┬║-Bolyai University, Cluj-Napoca, Romania)

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    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.

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    Article provided by Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies in its journal Journal of Accounting and Management Information Systems.

    Volume (Year): 10 (2011)
    Issue (Month): 1 (March)
    Pages: 43-54

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    Handle: RePEc:ami:journl:v:10:y:2011:i:1:p:43-54
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