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Gallagher, J., Patisserie Valerie: fraud, the auditors – not set up to spot fraud - and the impact on
stakeholders and potential purchasers from the hidden soggy bottom!
House of Commons Library, Briefing Paper, Number 8385, 18 April 2019
https://researchbriefings.files.parliament.uk/documents/CBP-8385/CBP-8385.pdf Accessed 20 12 2019
ICAEW, Evolution, Changes in Financial Reporting And Audit Practice, ICAEW.com, Audit Quality
Accessed 24 12 2019
Johnson, L., Luke Johnson Column, Sunday Times, 11 August 2019,
Johnson, L., Luke Johnson Column, Sunday Times, 13 October 2019
Murray, R., 2019 Financial Times, How to fix the Big Four auditors, R. Murray, chair emeritus of
the Center for Capital Market Competitiveness. https://www.ft.com/content/2e840d7a-30ec-11e8-b5bf-
23cb17fd1498, Accessed 12 02 2020
Ramanna, K., The trouble with accounting’s Big Four (6) https://capx.co/the-trouble-with-
accountings-big-four/ Karthik Ramanna Accessed 12 02 2020
Sikka, P., The big four auditors are failing – and the watchdog’s report won’t change that Prem
Sikka https://www.theguardian.com/commentisfree/2019/apr/18/big-four-auditors-failing-watchdog-not-fit
Accessed 20 12 2019
Stittle, J., UK: The Big Problems ICSA, 2018
http://www.mondaq.com/uk/x/753466/Audit/The+big+problems Accessed 20 12 2019
Weavee, Audit work in Britain is monopolised by the world's largest accountancy firms. The
Gateway asks why, and what the implications are. Audit: the big 4 issue.
https://www.weavee.co/articles/accounting/commercial-awareness/audit-the-big-4-issue Accessed 12 02
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