Journal of Undergraduate Research
Keywords
accounting firms, auditing profession, audit quality
College
Marriott School of Management
Department
Accountancy
Abstract
As time moves on, the number of accounting firms has decreased and the lengths of the remaining firm’s names have increased. Firms such as Arthur Anderson, Coopers & Lybrand, Price Waterhouse, Touche Ross, KPMG, Ernst & Young, Peat Marwick International, Klynveld Main Goerdeler, and Laventhol & Horwath have either evolved or disappeared. Ten years ago, it was the Big 8, by 1993, it was the Big 6, in 2001, it was the Big 5, and today it is the Big 4.
Recommended Citation
Titera, Benjamin V. and Wilks, Dr. Jeff
(2013)
"The Impact of Having Fewer Accounting Firms in the Auditing Profession–A Work in Process,"
Journal of Undergraduate Research: Vol. 2013:
Iss.
1, Article 2442.
Available at:
https://scholarsarchive.byu.edu/jur/vol2013/iss1/2442