1122:
1129:
1086:
967:
528:
1220:
1168:
1155:
1136:
1110:
1098:
1054:
1042:
1030:
1018:
1005:
992:
955:
943:
664:
596:
562:
494:
460:
426:
392:
1061:
1208:
1175:
1143:
980:
931:
630:
276:’s prohibition of advertising. While the largest firms indirectly advertised their services, the small firms complied with the rules and believed advertising to be unprofessional. Additionally, midsize firms were de facto restricted from advertising simply because of limited budgets. They could not create a brand that was able to compete with the one established by the Big Eight. The advertising restriction was lifted in the 1970s by the
1998:
1187:
1201:
1194:
1074:
720:, an independent organization representing the accounting industry, on distinguishing networks from associations. The objectives of each are to provide the clients a level of understanding about the degree of integration with each other. Examples of international associations of accounting firms include Alliott Group, Geneva Group International and Leading Edge Alliance.
678:
644:
610:
576:
542:
508:
474:
440:
406:
201:(SEC). For over 70 years, the SEC has continually sought for greater coordination and consistent quality in audits everywhere in the world. Networks were the logical model to address these requirements. They expanded outside of the United States since financial results had to be audited wherever a company conducted business. In the US, the
1629:
Smith, Phil
November, 2008 Code of Ethics 290 revised the determination. It should be “made in light of whether a reasonable and informed third party would be likely to conclude that a network exists. A referral network is not a network by this definition. The shared costs must be significant. Common
224:
Networks also reflect the clients’ needs for seamless worldwide services because they are more efficient and cost-effective. From the perspective of the accounting firm, a global regulated organization with consistently applied standards significantly reduced the risk. However, increasing the size of
220:
Being a network member establishes that the firm is part of a large group. Additionally, the larger the firm, the more likely it will be invited to render auditing engagements. A large organized network allows for spreading the costs to price competitively. Ultimately, size is the only real means of
89:
as measured by revenue. The four are often grouped because they are comparable in size relative to the rest of the market, both in terms of revenue and workforce; they are considered equal in their ability to provide a wide scope of professional services to their clients; and, among those looking to
691:
Accounting networks are now facing a new challenge that go to the heart of the image that the firms wish to project to clients. The perception has been that the Big Four, Grant
Thornton and BDO are single entities that perform services around the world for clients of this single entity. As a result
147:
Until the late 20th century, the market for professional services was actually dominated by eight networks which were nicknamed the "Big Eight". The Big Eight consisted of Arthur
Andersen, Arthur Young, Coopers & Lybrand, Deloitte Haskins and Sells, Ernst & Whinney, Peat Marwick Mitchell,
268:
The largest accounting networks adopted trade names that each member used. The names of the original firms that became part of the networks were lost and replaced with trade names. The perception was created that these networks were more than networks, but single entities rather than completely
42:
whose principal purpose is to provide members resources to assist the clients around the world and hence reduce the uncertainty by bringing together a greater number of resources to work on a problem. The networks and associations operate independently of the independent members. The largest
264:
were the earliest followers. Networks were then developed to serve mid-market companies and private businesses. New networks also sprang up as an extension of a single accounting firm in the same way the Big Eight were formed. New structures were created to further extend the networks.
715:
issues carry over into operations. Regulations in the EU have been imposed that require the “networks” to define whether they are "associations" of independent firm or are more integrated networks operationally and financially. Additional standards have been passed by the
192:
Accounting networks were created to meet a specific need. “The accounting profession in the U.S. was built upon a state-established monopoly for audits of financial statements.” Accounting networks arose out of the necessity for public
American companies to have audited
896:. If the group is perceived as a network, it may be foreclosed from representation of clients because they cannot represent a competitor. Association members would not be foreclosed from representation because the firms are perceived as independent by clients.
288:
In the 1990s, the large accounting firms reached another ceiling in the services they made available to their clients. Having reached their natural limit on growth with more than 90% of auditing for public companies, the Big 6 branched out to become
914:
on audits of public companies. Networks are demanding regulations on auditing to require that auditors rotate and include the smaller networks in this rotation. The demands also request that mid-market firms be able to participate to break up the
305:
services. Since the essential infrastructure was in place, it was thought to be relatively simple to incorporate other services into the existing network. As a network, it was natural to create independent entities in these other
212:
There were other profession-based factors which favored the growth of accounting networks. As a result of competition for the audit work, consolidation was inevitable. These include the fact that a network can establish a
217:. A brand establishes the credibility of the network and allows the individual members to charge more. Creating a brand is very difficult when all of the members of a network are providing essentially the same services.
1378:(June 2007) citing Greenwood, Cooper, Hinings, and Brown, “Biggest is best? Strategic assumptions and actions in the Canadian audit industry” Revue Canadienne des Sciences de l’Administration 10(4) 308–322 (1993)
236:
With these factors in play, some networks continued to grow; others remained in a stasis position. Individual members of networks began to offer other services related to accounting. These services included
155:, leaving four networks dominating the market at the turn of the 21st century. In the United Kingdom in 2011, it was reported that the Big Four account for the audits of 99% of the companies in the
90:
start a career in professional services, particularly accounting, they are considered equally attractive networks to work in, because of the frequency with which these firms engage with
1396:
Aharoni “Internationalization of
Professional Services: Implications for the Accounting Profession” in Brock, Powell and Hindings, Restructuring the Professional Organization (1999).
175:(CMA) to consider breaking up the Big Four. In October 2018, the CMA announced it would launch a detailed study of the Big Four's dominance of the audit sector. In July 2020, the UK
249:, and almost anything associated with financial parts of the client’s business. The network’s structure easily accommodated these services and their geographical expansion.
273:
1549:
1251:
269:
independent firms. This was never the case. The result was that the Big Eight concept was established which separated the eight firms from all other accounting firms.
2022:
202:
2032:
1445:
717:
1601:
1907:
1744:
1497:
1471:
1974:
198:
172:
703:
While the firms have lost a number of cases, the facts and circumstance, or procedural elements have reduced their actual liability.
1809:
317:
and bar associations. Commissions, panels and committees were established by legal and accounting firms to argue their positions.
1670:
1645:
1860:
2027:
1626:
1705:
1819:
179:
told the Big Four that they must submit plans by
October 2020 to separate their audit and consultancy operations by 2024.
66:
39:
1022:
697:
588:
1419:
1979:
1406:
176:
221:
differentiation that is readily available on accounting firms to assure clients that they can do international work.
1162:(PricewaterhouseCoopers, Coopers & Lybrand/Cooper Brothers, Lybrand Ross Brothers Montgomery, Price Waterhouse)
1935:
1804:
1261:
905:
346:
56:
44:
1814:
1794:
1784:
1737:
1046:
277:
321:
were enlisted. For more than five years the debate escalated. This movement ended abruptly with the fall of
1920:
1304:
333:
followed, which effectively ended this trend. Some international associations of independent firms, such as
1575:
1299:
351:
Here is the list of the largest global accounting networks based on full year 2023 revenue (if available):
1789:
1362:
253:
168:
1358:
1769:
1236:
164:
113:
1915:
1212:
696:
issues requiring the networks to distance themselves from the perception of being a single entity. The
1880:
1631:
1246:
893:
194:
151:
The Big Eight gradually reduced due to mergers between these firms, as well as the 2002 collapse of
2001:
1850:
1845:
1730:
1241:
712:
693:
313:
When the Big 6 began its expansion to the legal profession, it was met with fierce opposition from
310:
which themselves could be part of the network. The method and structures varied from firm to firm.
238:
117:
1345:
1875:
1774:
246:
205:'s (PCAOB) regulations provide for inspection of non-United States firms. Without a network with
105:
1224:
1925:
1890:
1799:
1179:
1147:
1034:
971:
554:
318:
290:
257:
242:
129:
1948:
1256:
1009:
452:
209:
and internal means of communications, conducting the required audits would not be possible.
206:
74:
1870:
935:
322:
230:
226:
152:
141:
121:
1885:
1855:
1523:
1219:
1167:
1154:
1135:
1109:
1097:
1053:
1041:
1029:
1017:
1004:
991:
954:
942:
668:
663:
600:
595:
566:
561:
498:
493:
464:
459:
430:
425:
396:
391:
330:
261:
160:
156:
137:
133:
2016:
1357:
For the history of accounting networks see: Stevens, The Big Six (1991); Zeff, S. A,
1207:
1174:
1142:
979:
947:
930:
634:
629:
334:
171:
has caused concern, and a desire among some in the investment community for the UK's
1280:
1114:
984:
622:
1824:
1693:
1359:“How the U.S. Accounting Profession Got Where jkui iujiui nit is today: Part 1”
1102:
1060:
959:
910:
Accounting scandals have again focused on the fact that the Big Four has a near
656:
307:
91:
1319:
17:
1865:
1753:
520:
302:
298:
1498:"BDO announces robust global revenue growth to over US$ 14 billion (+10.2%)"
1186:
1121:
254:
Big Eight consolidated to become Big Six, the Big Five and then the Big Four
125:
892:
Self-definition as a network or associations may determine if there is a
1943:
996:
916:
911:
384:
314:
109:
70:
1376:
Globalization of professional accounting: The Big 8 entering New
Zealand
1717:
Plans Grow for
European Audit Cop, Wall Street Journal October 12, 2010
1090:
999:(Deloitte Haskins Sells/Deloitte, Haskins Sells, Touche Ross, Tohmatsu)
966:
532:
527:
1375:
1361:
Accounting
Horizons Volume 17, 189–205 (September 2003). Zeff, S. A,
1200:
1193:
1128:
1085:
1078:
1073:
723:
Here is the list of top 10 global accounting associations in 2021:
272:
Another factor in the development of networks in accounting was the
1363:“How the U.S. Accounting Profession Got Where it is today: Part II”
1779:
326:
294:
214:
101:
1550:"Grant Thornton grows global revenues to a record USD7.5 billion"
1953:
1472:"EY reports record global revenue results of just under US$ 50b"
1065:
486:
78:
1726:
1012:(Arthur Young, Ernst Whinney/Ernst Ernst, Whinney Smith Murray)
1958:
1159:
418:
82:
1722:
1694:
OECD Report: Conflicts of
Interest in Accounting and Auditing
274:
American Institute of Certified Public Accountants (AICPA)
136:
to their clients. A significant majority of the audits of
1387:
Freidheim, Cyrus, The Trillion Dollar Corporation (1999)
1706:
Get This: Accounting Firms are backing more regulation
1671:"Top 20 International Alliances and Associations 2019"
1646:"Top 21 International Alliances and Associations 2021"
1446:"PwC global revenues rise to record US$ 53.1 billion"
256:, new networks naturally developed to emulate them.
1967:
1934:
1906:
1899:
1833:
1760:
347:
Big Four accounting firms § Revenue comparison
1602:"Baker Tilly reports global revenues of US$ 5.2bn"
1252:Multidisciplinary professional services networks
1346:“The Accounting Profession in the 20th Century”
1320:"Accountancy giants face revamp amid criticism"
692:of court cases this has introduced significant
337:, now include law firms within the membership.
183:History of accounting networks and associations
27:Organisations that provide accounting services
1738:
1627:Networks Survey: global risk, Accountancy Age
8:
923:List of accounting networks and associations
1903:
1745:
1731:
1723:
906:Big Four accounting firms § Criticism
353:
1300:"U.K. Auditors Criticized on Bank Crisis"
203:Public Company Accounting Oversight Board
1708:, CFO World Newsletter February 15, 2011
1576:"Crowe Global Revenues Top Five Billion"
1420:"Deloitte reports record FY2023 revenue"
900:Big 4 dominance of public company audits
728:
700:is the best illustration of the issues.
167:listing companies. Such a high level of
144:, are conducted by these four networks.
1272:
1068:(Klynveld Main Goerdeler, Peat Marwick)
726:Global Accountancy Associations Top 10
718:International Federation of Accountants
1281:"What Are the Big 4 Accounting Firms?"
43:accounting networks are known as the
7:
2023:International business organizations
1365:Accounting Horizons (September 2003)
325:as a result of its association with
233:issues that have not been resolved.
1975:List of management consulting firms
1608:. Baker Tilly International Limited
1298:Christodoulou, Mario (2011-03-30).
173:Competition & Markets Authority
148:Price Waterhouse, and Touche Ross.
85:. They are the four largest global
1556:. Grant Thornton International Ltd
1478:. Ernst & Young Global Limited
199:Securities and Exchange Commission
159:, and 96% of the companies in the
25:
1810:Information technology consulting
1997:
1996:
1218:
1206:
1199:
1192:
1185:
1173:
1166:
1153:
1141:
1134:
1127:
1120:
1108:
1096:
1084:
1072:
1059:
1052:
1040:
1028:
1016:
1003:
990:
978:
965:
953:
941:
929:
677:
676:
662:
643:
642:
628:
608:
594:
574:
560:
540:
526:
506:
492:
472:
458:
438:
424:
404:
390:
1861:Certified management consultant
1524:"2023 Global Financial Results"
2033:Professional accounting bodies
1634:are important considerations.”
1348:, The CPA Journal, (July 1999)
609:
575:
541:
507:
473:
439:
405:
67:professional services networks
1:
1820:Risk and strategic consulting
974:(Binder Dijker Otte & Co)
833:LEA Global/Leading Alliances
40:professional services network
1407:Certified Public Accountants
1023:Grant Thornton International
707:Networks versus associations
675:
641:
607:
573:
539:
505:
471:
437:
403:
140:, as well as many audits of
1980:List of IT consulting firms
284:Multidisciplinary expansion
177:Financial Reporting Council
2049:
903:
344:
163:, an index of the leading
54:
1992:
1805:Human resource consulting
1606:Baker Tilly International
1262:Big Four accounting firms
1047:Integra International Ltd
355:Global Accountancy Top 9
225:the networks can enhance
57:Big Four accounting firms
1815:Public sector consulting
1795:Environmental consulting
1785:Biotechnology consulting
278:Federal Trade Commission
1921:Boston Consulting Group
1669:Smith, Phillip (2019).
1530:. RSM International Ltd
1409:, 113 F.T.C. 698 (1990)
1305:The Wall Street Journal
241:, business appraisals,
100:The Big Four all offer
1916:McKinsey & Company
1790:Engineering consulting
537:$ 14.0 billion (2023)
503:$ 36.4 billion (2023)
469:$ 49.4 billion (2023)
435:$ 53.1 billion (2023)
401:$ 64.9 billion (2023)
169:industry concentration
36:accounting association
2028:Professional networks
1770:Management consulting
1237:Umbrella organization
888:Conflicts of interest
673:$ 5.2 billion (2023)
639:$ 5.3 billion (2023)
605:$ 7.5 billion (2023)
571:$ 9.4 billion (2023)
114:management consulting
65:are the four largest
1881:Fixed-price contract
1247:Organization studies
894:conflict of interest
847:MSI Global Alliance
195:financial statements
1851:Business networking
1846:Business consultant
1632:business strategies
1630:quality system and
1242:Business networking
819:IAPA International
741:2019 Revenue ($ b)
713:vicarious liability
694:vicarious liability
687:Vicarious liability
356:
319:Government agencies
239:forensic accounting
87:accounting networks
1926:Bain & Company
1841:Accounting network
1775:Assurance services
1675:accountancyage.com
1405:American Inst. of
1374:Baskerville, Hat,
1326:. BBC. 6 July 2020
875:DFK International
861:BKR International
738:2021 Revenue ($ b)
354:
247:strategic planning
32:accounting network
2010:
2009:
1988:
1987:
1949:Ernst & Young
1891:Shareholder value
1876:Strategy+Business
1800:Financial adviser
1213:SMS Latinoamerica
1180:RSM International
1148:PKF International
1035:HLB International
1010:Ernst & Young
972:BDO International
919:of the Big Four.
885:
884:
684:
683:
291:multidisciplinary
243:employee benefits
142:private companies
130:corporate finance
16:(Redirected from
2040:
2000:
1999:
1904:
1747:
1740:
1733:
1724:
1718:
1715:
1709:
1702:
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1537:
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1520:
1514:
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1511:
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1468:
1462:
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1442:
1436:
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1433:
1431:
1416:
1410:
1403:
1397:
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1379:
1372:
1366:
1355:
1349:
1342:
1336:
1335:
1333:
1331:
1316:
1310:
1309:
1295:
1289:
1288:
1277:
1257:Law firm network
1223:
1222:
1211:
1210:
1204:
1203:
1197:
1196:
1190:
1189:
1178:
1177:
1171:
1170:
1158:
1157:
1146:
1145:
1139:
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1132:
1131:
1125:
1124:
1113:
1112:
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1064:
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1057:
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1033:
1032:
1021:
1020:
1008:
1007:
995:
994:
983:
982:
970:
969:
958:
957:
946:
945:
934:
933:
791:Allinial Global
729:
680:
679:
667:
666:
646:
645:
633:
632:
612:
611:
599:
598:
578:
577:
565:
564:
544:
543:
531:
530:
510:
509:
497:
496:
476:
475:
463:
462:
442:
441:
429:
428:
408:
407:
395:
394:
357:
207:common standards
138:public companies
21:
2048:
2047:
2043:
2042:
2041:
2039:
2038:
2037:
2013:
2012:
2011:
2006:
1984:
1963:
1930:
1895:
1871:Consulting firm
1829:
1762:
1756:
1751:
1721:
1716:
1712:
1703:
1699:
1692:
1688:
1679:
1677:
1668:
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1663:
1654:
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1650:Accountancy Age
1644:Smith, Philip.
1643:
1642:
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1621:
1611:
1609:
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1356:
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1313:
1297:
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1279:
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1274:
1270:
1233:
1217:
1205:
1198:
1191:
1184:
1172:
1165:
1152:
1140:
1133:
1126:
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1107:
1095:
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1071:
1058:
1051:
1039:
1027:
1015:
1002:
989:
977:
964:
952:
940:
936:Andersen Global
928:
925:
908:
902:
890:
709:
689:
661:
627:
593:
559:
525:
491:
457:
423:
389:
349:
343:
323:Arthur Andersen
286:
231:quality control
227:legal liability
190:
185:
153:Arthur Andersen
122:market research
59:
53:
28:
23:
22:
18:Accounting firm
15:
12:
11:
5:
2046:
2044:
2036:
2035:
2030:
2025:
2015:
2014:
2008:
2007:
2005:
2004:
1993:
1990:
1989:
1986:
1985:
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1982:
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1971:
1969:
1965:
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1961:
1956:
1951:
1946:
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1929:
1928:
1923:
1918:
1912:
1910:
1901:
1897:
1896:
1894:
1893:
1888:
1886:MECE principle
1883:
1878:
1873:
1868:
1863:
1858:
1856:Case interview
1853:
1848:
1843:
1837:
1835:
1831:
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1828:
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1817:
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1807:
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1727:
1720:
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1710:
1697:
1686:
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1593:
1582:. Crowe Global
1567:
1554:Grant Thornton
1541:
1515:
1489:
1463:
1437:
1411:
1398:
1389:
1380:
1367:
1350:
1344:Olson, W. E.,
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777:TAG Alliances
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331:Sarbanes Oxley
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161:FTSE 250 Index
157:FTSE 100 Index
134:legal services
69:in the world:
55:Main article:
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19:
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1689:
1678:. Retrieved
1674:
1664:
1653:. Retrieved
1649:
1639:
1622:
1612:10 September
1610:. Retrieved
1605:
1596:
1586:10 September
1584:. Retrieved
1579:
1570:
1560:10 September
1558:. Retrieved
1553:
1544:
1534:10 September
1532:. Retrieved
1527:
1518:
1508:10 September
1506:. Retrieved
1501:
1492:
1482:10 September
1480:. Retrieved
1475:
1466:
1456:10 September
1454:. Retrieved
1449:
1440:
1430:10 September
1428:. Retrieved
1423:
1414:
1401:
1392:
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1370:
1353:
1340:
1328:. Retrieved
1323:
1314:
1303:
1293:
1285:Investopedia
1284:
1275:
1115:Moore Global
985:Crowe Global
909:
891:
805:PrimeGlobal
735:Association
725:
722:
710:
702:
690:
651:
617:
583:
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515:
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367:Headquarters
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150:
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99:
92:
86:
62:
60:
51:The Big Four
35:
31:
29:
1825:Tax advisor
1103:Morison KSi
960:Baker Tilly
657:Baker Tilly
308:professions
188:Foundations
97:companies.
2017:Categories
1866:Consultant
1754:Consulting
1680:2020-10-26
1655:2023-01-11
1502:BDO Global
1426:. Deloitte
1268:References
904:See also:
345:See also:
303:employment
299:technology
245:planning,
229:risks and
1763:expertise
1761:Areas of
1225:SGA World
315:law firms
126:actuarial
118:valuation
106:assurance
2002:Category
1944:Deloitte
1936:Big Four
1424:Deloitte
1324:BBC News
1231:See also
997:Deloitte
917:monopoly
912:monopoly
749:Praxity
385:Deloitte
197:for the
110:taxation
71:Deloitte
63:Big Four
45:Big Four
1091:MNP LLP
533:Belgium
374:Change
252:As the
165:mid-cap
93:Fortune
1968:Others
1834:Others
1330:6 July
1079:Mazars
363:Firms
301:, and
132:, and
81:, and
1900:Lists
1780:Audit
1580:Crowe
1504:. BDO
1452:. PwC
881:1.30
867:1.40
853:1.45
839:3.42
825:2.70
811:2.64
797:4.18
783:4.74
769:5.63
755:5.83
623:Crowe
327:Enron
295:legal
215:brand
102:audit
38:is a
1954:KPMG
1614:2024
1588:2024
1562:2024
1536:2024
1510:2024
1484:2024
1458:2024
1432:2024
1332:2020
1066:KPMG
878:1.49
864:1.52
850:1.60
836:2.10
822:2.70
808:3.51
794:4.18
780:4.77
766:6.15
763:GGI
752:6.96
711:The
487:KPMG
360:No.
260:and
79:KPMG
61:The
1959:PwC
1908:MBB
1528:RSM
1450:PwC
1160:PwC
872:10.
732:No.
555:RSM
521:BDO
419:PwC
293:in
258:BDO
95:500
83:PwC
34:or
30:An
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1476:EY
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