Big Four

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Big Four

The four largest accounting firms in the United States: Deloitte Touche Tohmatsu, Pricewaterhouse Coopers, Ernst & Young, and KPMG. In addition to accounting, these firms all offer auditing and advisory services. The number of "big" accounting firms has decreased over time because of mergers and, most recently, the ruin of Arthur Andersen following the Enron scandal in 2002.

Big Four

A widely used reference to the four largest public accounting firms that perform most of the external audits in the United States for large publicly owned corporations. The Big Four include PricewaterhouseCoopers, Deloitte Touche Tohmatsu, Ernst & Young, and KPMG. The group was long known as the Big Eight until it was reduced by mergers; it was called the Big Five until the Enron scandal led to the collapse of Arthur Andersen.
References in periodicals archive ?
Keywords: Personality, factor five model, big five.
Vakil said that Big Five, in which they have been taking part since 2002, has provided them with good exposure and platforms for their products.
Questionnaires included measures of the Big Five personality traits, and demographic information on participants' gender, sexual orientation (heterosexual or homosexual), age, current occupation, educational level, and city of residence.
The Big Five O is at the door It's on the starboard bow
Average factor scores can also be directly derived from inventories not constructed in Big Five terms ('non-FFM' measures), by designating particular scales as representative of a Big Five factor.
The development of markers for the Big Five factor structure.
The CEOs of the Big Five accounting firms made a joint statement on December 4 committing to develop improved guidance on disclosure of related party transactions, SPEs and market risks for derivatives including energy contracts for the 2001 reporting period.
The willingness of the Big Five accounting firms to sell their reputations was driven not by the lowest-bid work of auditing the books, which is supposed to give shareholders a reasonably reliable picture of a company's financial condition.
and Arthur Andersen isn't the only Big Five accounting firm to have had egg on its face -- although, in the case of Andersen's auditing of the now-bankrupt Houston-based energy giant, the smallest of the giant international accounting firms is sporting a Texas-sized omelet.
Japan's big five steelmakers plan to slash production by 3-10% in the fiscal second half to March 2002 from the first half in a move aimed at underpinning sagging prices of steel products, industry officials said Thursday.
But that fact will be no cause for celebration among the Big Five and other ardent MDP supporters.
Results indicate that recruiters ranked candidates with two-page resumes more favorably than candidates with one-page resumes, suggesting that graduating seniors with accounting majors and outstanding credentials should consider writing two-page resumes if they apply for entry-level Big Five accounting positions.