The four largest accounting firms that handle accounting services for a number of public and private companies. The Big Four includes Deloitte Touche Tohmatsu, Pricewaterhousecoopers, Ernst & Young, and KPMG. The Big Four was formed in 2002 after a series of mergers, including the collapse of ...
Definition of the organization’s guiding values that creates an environment that supports ethically sound behavior and stresses a shared accountability.
A phylosophy which emphasizes the prevention of unlawful behavior by increasing control and by penalizing wrongdoers
The standards of moral behavior. Behaviors that are accepted by society as right versus wrong.
A fraud by paying returns to existing investors from funds contributed by new investors.
The process of determining human ressource needs and then recruiting, selecting, developing, motivating, evaluating, compensating and scheduling employees to achieve organisational goals.
A measure that analyses to what extent the firm can repay its providers the loans.
