Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Rogue auditors: dark motivations of the Big 4 accountants in regional sustainability and the creative economy
This contribution develops previous work analysing forms of misconduct by knowledge-intensive professional business services (P-KIBS) firms, globally located and client-interactive on all five continents. Here we focus on accountancy partnerships, having previously investigated management consultancies. In the former, the infractions range from condoning systematic cheating at accountancy examinations, to unchecked client accountancy estimates signed-off as satisfactory, to covering up inflated budgetary estimates, to advising clients on fraudulent practice, to advising on tax evasion, to acting complicitly in corrupt government practices, including engaging in ‘state capture’ by channelling internal state revenue into private holding bank accounts. Because the litany of misconduct is too enormous for encompassing in a single contribution and in the spirit of this task, the spotlight is only on a few cases that represent typical ‘creative economy’ companies contracted to ‘Big 4’ accountancy P-KIBS in relation to sustainability and social equity issues. For interpretation of data discovery, we utilize evolutionary ‘pattern recognition’ methodology set within a ‘Thirdspace-assemblage’ theoretical framework. As a test, we sketch the ‘sustainability’ complexities of the Pacific Gas & Electricity (PG&E) and Deloitte/Lloyds Register relationship. Among the ‘creativity’ studies reported are the PWC-Walt Disney, KPMG-Conviviality and their EY-KPMG-Google, Apple, Facebook and Amazon scandals.
Rogue auditors: dark motivations of the Big 4 accountants in regional sustainability and the creative economy
This contribution develops previous work analysing forms of misconduct by knowledge-intensive professional business services (P-KIBS) firms, globally located and client-interactive on all five continents. Here we focus on accountancy partnerships, having previously investigated management consultancies. In the former, the infractions range from condoning systematic cheating at accountancy examinations, to unchecked client accountancy estimates signed-off as satisfactory, to covering up inflated budgetary estimates, to advising clients on fraudulent practice, to advising on tax evasion, to acting complicitly in corrupt government practices, including engaging in ‘state capture’ by channelling internal state revenue into private holding bank accounts. Because the litany of misconduct is too enormous for encompassing in a single contribution and in the spirit of this task, the spotlight is only on a few cases that represent typical ‘creative economy’ companies contracted to ‘Big 4’ accountancy P-KIBS in relation to sustainability and social equity issues. For interpretation of data discovery, we utilize evolutionary ‘pattern recognition’ methodology set within a ‘Thirdspace-assemblage’ theoretical framework. As a test, we sketch the ‘sustainability’ complexities of the Pacific Gas & Electricity (PG&E) and Deloitte/Lloyds Register relationship. Among the ‘creativity’ studies reported are the PWC-Walt Disney, KPMG-Conviviality and their EY-KPMG-Google, Apple, Facebook and Amazon scandals.
Rogue auditors: dark motivations of the Big 4 accountants in regional sustainability and the creative economy
Cooke, Philip (Autor:in)
European Planning Studies ; 32 ; 1965-1981
01.09.2024
17 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
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