Structural Change and Antitrust in the Global Auditing/Consulting Industry and Associated Environmental-Pollution/Climate-Change Issues

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Abstract

During 1990-2020, the global auditing/accounting and management consulting industry sectors experienced significant structural changes which have had un-even effects among large, medium and small auditing firms. The first section of this chapter summarizes the structural changes. The second section summarizes the antitrust problems. The third section discusses some of the climate-change and environmental pollution problems that are significantly affected by regulation of accounting firms and consulting firms; and introduces new solutions. In many countries, accounting firms have the primary responsibility for auditing firms' compliance with mechanisms such as emissions credits, environmental/sustainability accounting and compliance with environmental regulations; and consulting firms (by advising boards-of-directors and senior executives) informally and substantially influence firms' policies and procedures pertaining to waste/pollution and climate-change. The topics of the three sections (structural change, antitrust and the auditing/consulting firms' role in external audits and strategy pertaining to pollution, climate change and waste-management) are linked and or can have symbiotic effects on each other.

Publisher

IGI Global

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