Auditing and Accounting Firms

Investors depend on the Big Four to provide accurate accounting services and to provide independent evaluations and examinations of financial statements. However, evidence suggests that these services might not be as reliable as the firms claim.

High Risk of Fraud in Auditing and Accounting Firms

Through the lens of the Big Four’s own recommended fraud tool, the oversight of corporate financial reporting appears to be concentrated in firms that are themselves at a high risk of fraud.

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