Browse PwC's Point of view

Each Point of view is a brief on a single current business issue, with PwC’s opinion and answers to related questions. Additionally, you can explore all of PwC's publications covering current business issues and industry trends.

Strategy and growth

Beyond the bid: The legacy of mega-events in intellectual capital

Intellectual capital abounds at mega-events; capturing that legacy allows all stakeholders to benefit from one another’s skills, knowledge, and innovation.

Regulation

Mandatory audit firm rotation: Why other changes would be better for investors

Objectivity, independence, and professional skepticism are fundamental to audit quality. Mandatory audit firm rotation would not enhance audit quality.

Regulation

PCAOB Proposed Auditor Reporting Model Changes: Evaluating auditor assurance on information outside of the financial statements

PwC examines, and shares our views on, the PCAOB's concept release on the auditor's reporting model including auditor assurance on information outside of the financial statements.

Regulation

PCAOB Proposed Auditor Reporting Model Changes: Evaluating expanded use of emphasis paragraphs

PwC examines, and shares our views on, the PCAOB's concept release on the auditor's reporting model including the expanded use of emphasis paragraphs.