In 1981, Stevens (Sudden Death, 1989, etc.) authored The Big Eight, an enlightening rundown on the pick-of-the-litter partnerships that audit publicly held corporations, government agencies, philanthropic institutions, and other organizations whose books need independent keeping. Ten years later, he's back with an equally illuminating report on what's been happening at the top of the accounting trade in the interim. As his title suggests, there was a full measure of turmoil in the numbers game during the 1980's. For openers, two major mergers have made an elite octet a beset sextet comprised (in order of 1989 revenues) of: Ernst & Young; Arthur Andersen; Deloitte & Touche; KMPG Peat Marwick; Coopers & Lybrand; and Price Waterhouse. Owing to the high overhead required to maintain a multinational practice, Stevens expects at least a couple of the firms still at the top to join forces by the turn of the century. As he makes clear, moreover, all survivors must cope with pressing problems in court, in house, and in the marketplace. Using inculpatory case studies, the author conveys a good idea of the staggering liabilities that threaten CPA firms as a result of slipshod work for S&Ls and other gaudy casualties of excessively free enterprise. He also documents the efforts of managing partners to mollify captive consulting units whose restive, even rebellious, staffers are convinced their contributions are unappreciated and inadequately rewarded. In the meantime, Stevens notes, the once-clubby calling of big-time accounting has turned competitive as ambitious auditors vie to expand their client rosters. Among other consequences, he implies, this increases the risk of conflicts of interest and raises disturbing questions about some practitioners' professionalism (e.g., are they for hireor sale?). An update that stands on its own as a source of valuable perspectives on a business whose for-the-record opinions can undergird (or undermine) public confidence in the integrity of the financial statements issued by commerce and industry.
Pub Date: April 30, 1991
ISBN: 0-671-69549-5
Page Count: 352
Publisher: Simon & Schuster
Review Posted Online: May 19, 2010
Kirkus Reviews Issue: April 1, 1991
Stricter than, say, Bergen Evans or W3 ("disinterested" means impartial — period), Strunk is in the last analysis...
Privately published by Strunk of Cornell in 1918 and revised by his student E. B. White in 1959, that "little book" is back again with more White updatings.
Stricter than, say, Bergen Evans or W3 ("disinterested" means impartial — period), Strunk is in the last analysis (whoops — "A bankrupt expression") a unique guide (which means "without like or equal").Pub Date: May 15, 1972
ISBN: 0205632645
Page Count: 105
Publisher: Macmillan
Review Posted Online: Oct. 28, 2011
Kirkus Reviews Issue: May 1, 1972
This is not the Nutcracker sweet, as passed on by Tchaikovsky and Marius Petipa. No, this is the original Hoffmann tale of 1816, in which the froth of Christmas revelry occasionally parts to let the dark underside of childhood fantasies and fears peek through. The boundaries between dream and reality fade, just as Godfather Drosselmeier, the Nutcracker's creator, is seen as alternately sinister and jolly. And Italian artist Roberto Innocenti gives an errily realistic air to Marie's dreams, in richly detailed illustrations touched by a mysterious light. A beautiful version of this classic tale, which will captivate adults and children alike. (Nutcracker; $35.00; Oct. 28, 1996; 136 pp.; 0-15-100227-4)
Pub Date: Oct. 28, 1996
ISBN: 0-15-100227-4
Page Count: 136
Publisher: Harcourt
Review Posted Online: May 19, 2010
Kirkus Reviews Issue: Aug. 15, 1996
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