Big 8 Accounting

Decoding the Big 8 Accounting Firms: A Deep Dive into Power, Prestige, and Influence

Introduction:

The world of accounting might seem dry, filled with numbers and spreadsheets. But behind the balance sheets lies a world of immense power and influence, shaped largely by the legacy of the "Big 8" accounting firms. While the original Big 8 no longer exists in its original form, its impact reverberates throughout the global financial landscape. This comprehensive guide will dissect the history, impact, and current state of these influential firms, exploring their evolution, services, and the competitive landscape they dominate. We’ll delve into the reasons for their success, the controversies they’ve faced, and what their future might hold. Get ready to unravel the mysteries and intricacies of the firms that shape global finance.

1. The Rise and Fall (and Rise) of the Big 8: A Historical Perspective

The term "Big 8" refers to the eight largest accounting firms that dominated the global landscape in the mid-20th century. These firms, through mergers and acquisitions, ultimately consolidated into the "Big Four" we know today: Deloitte, Ernst & Young (EY), KPMG, and PricewaterhouseCoopers (PwC). Understanding their history is crucial to grasping their present-day power. The Big 8 era saw significant growth in global commerce and the increased complexity of financial reporting. These firms played a vital role in developing auditing standards and ensuring the integrity of financial markets. However, this period also saw the seeds of future challenges, including accusations of conflicts of interest and a lack of regulatory oversight. The collapse of several high-profile companies in the late 1980s and early 1990s, coupled with increasing regulatory scrutiny, led to the merger wave that ultimately reduced the Big 8 to the Big 6, and then the Big 4.

2. The Big Four Today: Services Beyond Auditing

While auditing remains a cornerstone of their business, the Big Four have significantly expanded their service portfolios. They are now multi-faceted consulting behemoths, offering a vast range of services, including:

Assurance Services: This core area includes financial statement audits, internal controls assessments, and other assurance engagements designed to provide confidence in financial reporting.
Tax Services: From tax compliance to tax planning and international tax strategies, the Big Four offer comprehensive tax solutions for corporations and individuals.
Advisory Services: This encompasses a broad spectrum of services, including management consulting, risk management, technology consulting, and financial advisory services. This is a rapidly growing segment, representing a significant portion of their overall revenue.
Transactions Services: These include due diligence, mergers and acquisitions advisory, and valuations. Their expertise in these areas is critical for large-scale corporate transactions.

3. Global Reach and Influence: A Network of Power

The Big Four firms operate in virtually every country worldwide, employing hundreds of thousands of professionals. This global network allows them to serve multinational corporations and navigate the complexities of international business and finance. Their influence extends beyond the corporate world; they advise governments, non-profit organizations, and other entities, making them key players in the global economy.

4. The Challenges and Criticisms Faced by the Big Four

Despite their success, the Big Four are not without their critics. Several significant issues continue to spark debate and concern:

Conflicts of Interest: The provision of both auditing and consulting services to the same client has raised concerns about potential conflicts of interest. Critics argue that providing consulting services can compromise the auditor's independence and objectivity.
Regulatory Scrutiny: Increased regulatory oversight following accounting scandals has led to stricter rules and regulations governing the auditing profession. The Big Four face constant pressure to comply with these regulations and maintain high ethical standards.
Lack of Competition: The dominance of the Big Four has raised concerns about a lack of competition in the accounting industry. This lack of competition could potentially lead to higher prices and less innovation.
Ethical Concerns: Cases of alleged unethical behavior, including accounting fraud and tax evasion, have cast a shadow on the reputation of the Big Four.

5. The Future of the Big Four: Adapting to Change

The accounting landscape is constantly evolving, driven by technological advancements, globalization, and increasing regulatory demands. The Big Four firms are actively adapting to these changes by investing in technology, expanding their service offerings, and enhancing their risk management capabilities. The integration of artificial intelligence, blockchain technology, and data analytics is transforming the way they operate and deliver services.

Sample Book Outline: "The Big 8 and Beyond: A History of Accounting Power"

I. Introduction:
The emergence of large accounting firms in the early 20th century.
The key players and their early growth strategies.
Setting the stage for the formation of the Big 8.

II. The Reign of the Big 8:
Detailed profiles of each of the original eight firms.
Their roles in shaping accounting standards and practices.
Analysis of their business models and competitive strategies.

III. The Consolidation and the Rise of the Big Four:
The forces that led to mergers and acquisitions within the industry.
The impact of accounting scandals and increased regulatory scrutiny.
The transformation from Big 8 to Big 6 to the present-day Big Four.

IV. Services and Expansion:
A detailed examination of the services offered by the Big Four.
Analysis of their global reach and market dominance.
Discussion of their diversification into consulting and advisory services.

V. Challenges and Criticisms:
Examination of the ethical concerns and conflicts of interest.
Assessment of regulatory pressures and their impact on the industry.
The ongoing debate about competition and market concentration.

VI. The Future of the Big Four:
Analysis of the impact of technological advancements.
Discussion of the challenges and opportunities ahead.
Predictions about the future landscape of the accounting profession.

VII. Conclusion:
Summary of the key findings and their implications.
Reflections on the legacy of the Big 8 and its lasting influence.
A look towards the future of the accounting giants.

Article Explaining Outline Points (Example - Point II):

II. The Reign of the Big 8: This chapter would delve deep into the individual firms that constituted the Big 8. It would explore their unique histories, founding principles, and early growth strategies. For instance, it would analyze how firms like Arthur Andersen's focus on a strong internal culture contributed to their success, while others prioritized aggressive expansion. The chapter would detail their significant roles in establishing auditing standards, particularly in the post-World War II era of rapid economic growth and the increasing complexity of financial reporting. We'd analyze their business models – the competitive landscape, their client acquisition strategies, and their internal structures. This would provide a comprehensive understanding of their individual contributions to the overall power and dominance of the Big 8. It would also lay the foundation for understanding the forces that would ultimately lead to their merger and consolidation.

9 Unique FAQs:

1. What happened to the original Big 8 accounting firms? They consolidated through mergers and acquisitions, primarily resulting in the Big Four we know today.

2. What are the primary services offered by the Big Four accounting firms? Auditing, tax, advisory, and transaction services are their core offerings.

3. Are there any ethical concerns surrounding the Big Four? Yes, conflicts of interest, lack of competition, and past instances of alleged unethical behavior are ongoing concerns.

4. How has technology impacted the Big Four? Technology, such as AI and data analytics, is significantly changing how they operate and offer services.

5. What is the future outlook for the Big Four? They are adapting to technological advancements and increased regulation, but face continued scrutiny.

6. How large are the Big Four firms in terms of revenue and employees? They are massive multinational corporations with hundreds of thousands of employees and billions in revenue.

7. What is the role of the Big Four in global financial markets? Their influence is significant, shaping accounting standards, advising major corporations and governments.

8. What are the key differences between the Big Four firms? While similar, they have subtle differences in their areas of specialization, market focus, and company culture.

9. Can smaller accounting firms compete with the Big Four? It's challenging, but niche specializations and regional focus can offer successful competitive strategies.

9 Related Articles:

1. Understanding the Auditing Process: A detailed explanation of auditing standards and procedures.
2. The Impact of Accounting Scandals: A look at past scandals and their effect on regulations.
3. Careers in Big Four Accounting Firms: A guide for those interested in working for these firms.
4. Choosing the Right Accounting Firm for Your Business: Advice on selecting the best firm based on your needs.
5. The Role of Technology in Modern Accounting: Exploring the use of AI, blockchain, and data analytics.
6. International Accounting Standards: An overview of global accounting rules and regulations.
7. Forensic Accounting and Fraud Investigation: A look into specialized accounting services.
8. Tax Planning Strategies for Businesses: Advice on minimizing tax liabilities legally.
9. The Future of the Accounting Profession: Predictions and insights into the evolution of accounting.


  big 8 accounting: The Big Four Ian D. Gow, Stuart Kells, 2018-08-28 Messrs. Gow and Kells have made an invaluable contribution, writing in an amused tone that nevertheless acknowledges the firms' immense power and the seriousness of their neglect of traditional responsibilities. 'The Big Four' will appeal to all those interested in the future of the profession--and of capitalism itself. —Jane Gleeson-White, Wall Street Journal With staffs that are collectively larger than the Russian army and combined revenues of over $130 billion a year, the Big Four accounting firms—Deloitte, PricewaterhouseCoopers, Ernst & Young, and KPMG—are a keystone of global commerce. But leading scholar Ian Gow and award-winning author Stuart Kells warn that a house of cards may be about to fall. Stretching back to the Medicis in Renaissance Florence, this book is a fascinating story of wealth, power, and luck. The founders of the Big Four lived surprisingly colorful lives. Samuel Price, for example, married his own niece. Between the world wars, Nicholas Waterhouse collected postage stamps while also hosting decadent parties in his fashionable London home. All four firms have endured major calamities in recent decades. There have been hundreds of court cases and legal prosecutions for failed audits, tax scandals, and breaches of independence. The firms have come so close to “extinction level events” that regulators have required them to prepare “living wills.” And today, the Big Four face an uncertain future—thanks to their push into China, their vulnerability to digital disruption and competition, and the hazards of providing traditional services in a new era of transparency. This account of the past, present, and likely future of the Big Four is essential reading for anyone perplexed or fascinated by professional services, working or considering working in the industry, or simply curious about the fate of the global economy.
  big 8 accounting: The Big Eight Mark Stevens, 2010-05-11 Provides an inside look at eight of the most influential accounting firms in the United States, examining their pivotal roles in the world of national and international finance.
  big 8 accounting: Regulation and the Accounting Profession John W. Buckley, John Fred Weston, 1980
  big 8 accounting: How to Make Partner and Still Have a Life Heather Townsend, Jo Larbie, 2019-12-03 Becoming a partner in a professional services firm is for many ambitious fee-earners the ultimate goal. But in this challenging industry, with long hours, high pressure and even higher expectations, how do you stand out from the crowd? How do you build the most effective relationships? And how do you find the time to do all of this and still have a fulfilling personal life? Now in its third edition, How to Make Partner and Still Have a Life equips individuals at the start of their career through to partner with the skills needed to reach and succeed at the leadership level. How to Make Partner and Still Have a Life details the expectations and realities of being a partner and outlines how you can continue to achieve once you have obtained the much-coveted role. This edition is updated with guidance on developing the right mindset for success and the importance of mentoring and sponsorship. There is a specific focus on women and BAME professionals and the challenges faced by individuals coming from non-traditional or under-represented backgrounds. Heather Townsend and Jo Larbie provide a guide to help you tackle common obstacles and work smarter - not harder - to reach the top. Start your journey to partnership and still have the time for a life outside of work.
  big 8 accounting: Final Accounting Barbara Ley Toffler, Jennifer Reingold, 2004-04-13 A withering exposé of the unethical practices that triggered the indictment and collapse of the legendary accounting firm. Arthur Andersen's conviction on obstruction of justice charges related to the Enron debacle spelled the abrupt end of the 88-year-old accounting firm. Until recently, the venerable firm had been regarded as the accounting profession's conscience. In Final Accounting, Barbara Ley Toffler, former Andersen partner-in-charge of Andersen's Ethics & Responsible Business Practices consulting services, reveals that the symptoms of Andersen's fatal disease were evident long before Enron. Drawing on her expertise as a social scientist and her experience as an Andersen insider, Toffler chronicles how a culture of arrogance and greed infected her company and led to enormous lapses in judgment among her peers. Final Accounting exposes the slow deterioration of values that led not only to Enron but also to the earlier financial scandals of other Andersen clients, including Sunbeam and Waste Management, and illustrates the practices that paved the way for the accounting fiascos at WorldCom and other major companies. Chronicling the inner workings of Andersen at the height of its success, Toffler reveals the making of an Android, the peculiar process of employee indoctrination into the Andersen culture; how Androids—both accountants and consultants--lived the mantra keep the client happy; and how internal infighting and billing your brains out rather than quality work became the all-important goals. Toffler was in a position to know when something was wrong. In her earlier role as ethics consultant, she worked with over 60 major companies and was an internationally renowned expert at spotting and correcting ethical lapses. Toffler traces the roots of Andersen's ethical missteps, and shows the gradual decay of a once-proud culture. Uniquely qualified to discuss the personalities and principles behind one of the greatest shake-ups in United States history, Toffler delivers a chilling report with important ramifications for CEOs and individual investors alike.
  big 8 accounting: Introduction to Business Lawrence J. Gitman, Carl McDaniel, Amit Shah, Monique Reece, Linda Koffel, Bethann Talsma, James C. Hyatt, 2024-09-16 Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
  big 8 accounting: Research Methods in Accounting Malcolm Smith, 2003-05-27 Providing a clear and concise overview of the conduct of applied research studies in accounting, Malcolm Smith presents the principal building blocks of how to implement research in accounting and related fields.
  big 8 accounting: Accounting and Auditing Practices and Procedures United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management, 1977
  big 8 accounting: The Accounting Establishment United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management, 1976
  big 8 accounting: Summary of the Accounting Establishment United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management, 1976
  big 8 accounting: Reform and Self-regulation Efforts of the Accounting Profession United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Oversight and Investigations, 1978
  big 8 accounting: The Interface of Accounting Education and Professional Training Elaine Evans, Roger Juchau, Richard M.S. Wilson, 2014-07-16 Over many decades the global development of professional accounting education programmes has been undertaken by higher education institutions, professional accounting bodies, and employers. These institutions have sometimes co-operated and sometimes been in conflict over the education and/or training of future accounting professionals. These ongoing problems of linkage and closure between academic accounting education and professional training have new currency because of pressures from students and employers to move accounting preparation onto a more efficient, economic and practical basis. The Interface of Accounting Education and Professional Training explores current elements of the interface between the academic education and professional training of accountants in Australia, New Zealand, South Africa and the UK. It argues for a reassessment of the considerations and requirements for developing professional accounting programs which can make a student: capable of being an accountant (the academy); ready to be an accountant (the workplace); and professional in being an accountant (the professional bodies). This book was originally published as a special issue of Accounting Education: An International Journal.
  big 8 accounting: Practical Networking Edward L. Flippen, 2003-10-21 Ed Flippen is a practicing attorney in Richmond, Virginia. Before attending law school, he was a stockbroker on Wall Street - a job he was fired from at a time when his wife was expecting their first child. Subsequently, he received help from his father-in-law in getting a job. Since then, Flippen has helped over 100 people, including bankers, government officials, lawyers, secretaries, teachers, and recent high school and college graduates, with their job searches. This book is about what has and has not worked in helping others get jobs.
  big 8 accounting: Enron Loren Fox, 2003-12-22 I'd say you were a carnival barker, except that wouldn't be fair tocarnival barkers. A carnie will at least tell you up front that he's running a shell game. You, Mr. Lay, were running what purported to be the seventh largest corporation in America.-Senator Peter Fitzgerald (R-IL) to Enron CEO Kenneth Lay, Senate Commerce Science & Transportation's Subcommittee, Hearing on Enron, 2/12/02 The speed of Enron's rise and fall is truly astonishing and perhaps the single most important story of corporate failure in the twenty-first century. In Enron investigative journalist Loren Fox promises readers nothing short of the most compelling and insightful investigation into Enron's meteoric ascent-regarded by Wall Street and the media as the epitome of innovation-and its spectacular fall from grace. In a lively and authoritative manner, Fox discusses how the biggest corporate bankruptcy in American business history happened, why for so long no one (except for an enlightened few) saw it coming, and what its impact will be on financial markets, the U.S. economy, U.S. energy policy, and the public for years to come. With access to many company insiders, Fox's intriguing account of this corporate debacle also provides an overview of the corporate culture and business model that led to Enron's high-flying success and disastrous failure. The story of Enron is one that will reverberate in global financial and energy markets as well as in criminal and civil courts for years to come. Rife with all the elements of a classic thriller-scandal, dishonest accounting, personal greed, questionable campaign contributions, suicide-Enron captures the essence of a company that went too far too fast.
  big 8 accounting: The Structure of American Industry James Brock, 2013-03-20 Americans continually cross paths with major industries that comprise the U.S. economy. These industries face and raise challenging issues that in turn generate important economic questions: How are individual industries organized and structured? What share of their market do they represent? What are the major public policy issues they affect? What are the economic consequences of addressing them? A single text examining every industry would provide a disjointed, haphazard analysis. The case-study approach taken in The Structure of American Industry avoids such shortcomings. The expert author of each case studyfourteen in allpresents a comprehensive and coherent analysis of a specific industry. The holistic, in-depth treatment sparks lively interest, does not succumb to theoretical abstractions, and offers practical answers to economic questions.
  big 8 accounting: SEC and Corporate Audits: Oversight of the accounting profession United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations, 1985
  big 8 accounting: Study of the Securities Industry United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Commerce and Finance, 1971
  big 8 accounting: Hearings, Reports and Prints of the House Committee on Interstate and Foreign Commerce United States. Congress. House. Committee on Interstate and Foreign Commerce, 1971
  big 8 accounting: Hearings United States. Congress. House. Committee on Interstate and Foreign Commerce, 1971
  big 8 accounting: Value Maps Warren D. Miller, 2010-05-13 Praise for VALUE MAPS Equivocator, Explorer, Experimenter, Exploiter, Extender—Chapter 12 might be well served as mandatory reading for all subject matter experts! SPARC is not a valuation, per se, but rather a separate consulting engagement that might interest a client—especially if that client is preparing for a sale or planning an exit strategy. Miller has taken the good ideas from five disciplines and married them with value enhancement, creating what could become a very good 'add-on' consulting engagement. NACVA recommends, and looks forward to, further dialogue related to this new approach. This book will open your eyes to new opportunities. —Parnell Black, MBA, CPA, CVA, Chief Executive Officer, National Association of Certified Valuation Analysts (NACVA) No one illuminates the murky intersection where business strategy and private company value creation meet better than Warren Miller. Now he's focused his extensive professional training and real-world experience to produce this intellectually rich, yet down-to-earth and fun-to-read road map we can all use. Business owners and leaders, financial analysts, management consultants, wealth managers, CPAs, business brokers, private equity investors, business appraisers—no one should plan to increase the value of an enterprise without Value Maps in their passenger seat. —David Foster, CEO, Business Valuation Resources Private-equity analysts do not often come across scholarly and technical professional reading laced with laugh-out-loud moments! Yet this is exactly what one finds in Value Maps. Warren Miller's advice stems from his career as a finance executive, a CPA, a valuation analyst, and a 'recovering academic.' With pitch-perfect balance, Warren has created both a must-have professional reference guide and a best-practices road map designed to enhance the profitability of your client's business and your own—all in a very readable style with just a 'spoon-full of sugar.' Enjoy the read! —Gary M. Karlitz, ASA, CPA, Partner-in-Charge, Valuation Services, Forensic Services, and Forensic Accounting, Citrin Cooperman & Company, LLP Extremely readable, with numerous real-world examples—valuation specialists who don't read this book will soon be looking for a new profession. Miller takes the term 'valuation' to new levels, suggesting that appraisers can indeed add real value to their clients' businesses. Clients should demand that a valuation professional read this book before he or she will be hired. —Alfred M. King, Vice Chairman, Marshall & Stevens, Inc.
  big 8 accounting: journal of accounting & economics , 1995
  big 8 accounting: CPA Practice Management Pro Tips Fred Lindsley, 2015-01-01 Effective Practice Management – CPA and Other Find out how your firm can generate greater profits through efficiency, accurate billing and staff management. Industry leading CPA and Software Developer, Fred Lindsley, shares his insights and experiences regarding CPA practice management, time keeping and billing. How to start your Accounting Firm in Four Steps Software Solutions to Common Practice Management Pitfalls Practice Managements Essentials Effective Practice Management Reporting Minimizes Write-Offs and Write-Downs The Auditor’s Dilemma – The Temptation to Compromise Principles for Money Value Billing or Time and Billing for the Local CPA
  big 8 accounting: Profitability, Accounting Theory and Methodology Geoffrey Whittington, 2007-06-11 An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies. This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.
  big 8 accounting: ABA Journal , 1982-11 The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.
  big 8 accounting: Advances in Accounting Education Bill N. Schwartz, Anthony H. CatanachJr., 2008-06-27 Explains how faculty members can improve their teaching methods or how accounting units can improve their curricula/programs.
  big 8 accounting: General Review of Major SBA Programs and Activities United States. Congress. House. Committee on Small Business. Subcommittee on Minority Enterprise and General Oversight, 1978
  big 8 accounting: Advances in Accounting Education Thomas G. Calderon, 2018-12-14 Advances in Accounting Education is a refereed, academic research publication whose purpose is to help meet the needs of faculty members interested in ways to improve accounting classroom instruction at the college and university level.
  big 8 accounting: Oversight on the Implementation of Public Law 95-507 United States. Congress. House. Committee on Small Business. Subcommittee on General Oversight and Minority Enterprise. Task Force on Minority Enterprise, 1979
  big 8 accounting: Departments of Commerce, Justice, and State, the Judiciary, and related agencies appropriations for 1987 United States. Congress. House. Committee on Appropriations. Subcommittee on the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies, 1986
  big 8 accounting: Word Smart for Business Paul Westbrook, 1997 Cultivating a Six-Figure Vocabulary Over 4,000 business terms defined Entries from every field: Accounting, Management, Law, Real Estate, Computers, Math, Government, and more
  big 8 accounting: The Effects of Greater Economic Integration Within the European Community on the United States , 1989
  big 8 accounting: Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations for Fiscal Year 1992 United States. Congress. Senate. Committee on Appropriations. Subcommittee on Commerce, Justice, State, the Judiciary, and Related Agencies, 1991
  big 8 accounting: Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations for Fiscal Year 1992: Department of Commerce, Department of Transportation United States. Congress. Senate. Committee on Appropriations. Subcommittee on Commerce, Justice, State, the Judiciary, and Related Agencies, 1991
  big 8 accounting: ‘Counting Black and White Beans’ Anton Lewis, 2020-10-26 Across the US and the UK, few senior accountants exist in proportion to their white peers. This problem is overwhelmingly disregarded due to an inherent assumption of racial neutrality within the field of accountancy. This book unpacks the working experience of black accountants to highlight the existence of institutionalized racism.
  big 8 accounting: SEC and corporate audits United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations, 1985
  big 8 accounting: Oversight of the Accounting Profession United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Governmental Efficiency and the District of Columbia, 1979
  big 8 accounting: Mirror, Mirror Elaine Hatfield, Susan Sprecher, 1986-01-01 Mirror, Mirror... examines the hidden truth about good looks. Through extensive research of scholarly studies and popular culture, the authors provide a lively and comprehensive view of what behavioral scientists have learned about the effects of personal appearance. A wealth of illustrations and photographs give visual support to the evidence presented. The book explores the view that people believe good-looking individuals possess almost all the virtues known to humankind; consequently, they treat the good-looking and ugly very differently. Mirror, Mirror reviews the stereotypes held about people with specific characteristics and it explains the impact of height, weight, and attributes such as hair color, eye color and facial hair on the course of social encounters. The authors show that through time these reaction patterns have their effect and that good-looking and unattractive persons come to be different types of people. To show the relative nature of concepts of beauty, the authors also present examples of what other cultures consider attractive.
  big 8 accounting: The Routledge Companion to Accounting Education Richard M.S. Wilson, 2014-04-29 Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.
  big 8 accounting: Wait, I Have a Story about That. Mike Policano, 2008-03 I am very surprised; I liked it.-Ann Seve Brienza, proofreader I really didn't want to read it.-Gail Steinel, future author Sure, he plays a 100 rounds of golf, spends hours and hours on this book. But, can he help around the house?-Mary, Mike's wife A real page turner. I will finish it next week.-Former co-worker I have had the book for two months. I can't wait to get to it.-Joan, Mike's long-time friend I couldn't put it down!-Mark Fogel, faux editior I couldn't pick it up.-Diane, long-time friend I didn't want to read it either.-Bob O'Shea, consigliere client Mike wrote a book?-Mike's mother I am really glad Mike isn't in London anymore. Now I don't have to listen to his stories over and over.-Finbarr O'Connor, head of European distribution of the book
  big 8 accounting: Expert Witnessing in Forensic Accounting Zeph Telpner, Michael Mostek, 2002-06-26 From opposing the local CPA to tackling the Big Five - Everything you need to know about accounting in the courtroom With the recent boom in litigation and malpractice charges concerning tax, accounting, financial litigation, and fraud disputes, more and more accounting professionals are being hired as expert witnesses. Yet, few lawyers have