By Global Glimpses2010-06-08T11:13:00
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2018-09-21T15:45:00Z By Paul Hodgson
The last time the U.K.’s Competition and Markets Authority attempted to break up what is widely referred to as an oligopoly of the audit market by the Big Four audit firms—EY, PwC, Deloitte and KPMG—its actions had the opposite effect.
2018-05-23T11:30:00Z By Paul Hodgson
The latest recommendation to break up the Big Four accountancy firms from the two parliamentary committees investigating the collapse of construction firm Carillion is hardly a new idea, but is it possible?
2026-01-22T17:36:00Z By Diana Mugambi CW guest columnist
For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are made by people. Post‑Sarbanes-Oxley Act (SOX) assurance reset worked because it aligned accountability with human behavior. That assumption shapes how internal controls are designed, how accountability is assigned, and how assurance is ...
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