Timothy J. Louwers, James Madison University, David H. Sinason, Northern Illinois University, Jerry R. Strawser, Texas A&M University, Jay C. Thibodeau, Bentley College, Allen D. Blay
The accounting and auditing profession -- The big four : size and audit quality -- Disruption in external auditing -- Disputes in external auditing -- Audit disruption and new technology -- Disruptive audit structures : splitting up the big four -- Disruptive audit structures : further options -- Disruptive audit structures : radical solutions