| 30 June 2008 |
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Public Accounting Report
GT Takes Q2 Audit Crown
SEC 2Q Resignation Rates Fall to Historically Low Levels
Call for Research Availability
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| 29 February 2008 |
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Public Accounting Report
KPMG Holds Largest "Helping" of Restaurant Audits
Who Audits the Restaurant Industry
Call for Research Availability
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| 31 January 2008 |
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Public Accounting Report
Big Four SEC Resignation Rate Falls to Lowest Level.
Call for Research Availability
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| 31 August 2007 |
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Public Accounting Report
America's 100 Largest Public Accounting Firms.
Call for Research Availability
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| 30 June 2007 |
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Public Accounting Report
E&Y Takes 2Q Audit Crown - GT tops in engagement wins, PwC tops in net gain revenue audited.
Resignation Rates Fall Versus First Half of 2006.
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| 30 March 2007 |
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Deloitte Takes Top Spot in 1Q Audits
Big Four SEC Resignation Rate Ticks Up for Q1
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| 31 January 2007 |
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2006 Audit Winner: Ernst & Young
Big 4 SEC Resignation Rate Falls to Pre-Sox Level
Non-Big 4 Take Smaller Percentage of Big 4 SEC Clients
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| 15 January 2007 |
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PwC Takes Top Spot in 4Q Audits
Big 4 SEC Resignation Rate Plummets
National Firms Increase % of Big 4 Client Wins
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| 15 December 2006 |
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Top SEC Firms 2006
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| 15 September 2006 |
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Year Two Material Weakness Filings Trail Behind Year One
Non-Big Four Firms Continue to Pick Off Benefit Plans from Big Four. More than three-quarters of Big Four plan losses go to Non-Big Four.
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| 15 July 2006 |
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Who Audit's the Top US Banks?
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| 30 June 2006 |
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Big 4 SEC Half Year Audit Resignation Rate Hits Six-Year Low.
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| 31 May 2006 |
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Percentage of Adverse 404 Opinions Drops in Year Two. E&Y claims lowest adverse opinion rate.
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| 30 April 2006 |
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Material Weakness Opinions Come In Slightly Above Expectations. Effective to Non-effective change disclosures hit 10%
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| 15 April 2006 |
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Report Suggests Sox is Working. Restatement figures climb since 2003
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| 15 March 2006 |
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Big 4 Litigation Summary 2000 - 2005
Big 4 6-Year Legal Review Federal Court Actions Filed by Year
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| 15 February 2006 |
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Fortune 500 Fees Remain High. Figures show last group of year one SOX filers show big fee jump.
Benefit Plans Moving Down Trend Continues. Non-Big Four pick off more than two-thirds of Big Four plan losses for 2005.
Call for Research Availability
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| 31 January 2006 |
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Deloitte Takes Top-Ranked Auditor Spot for 2005. BDO claims second place overall, leads in net clients gained.
Big Four See Resignation Rate Slips, While Others See Increases. National firm marks highest rate, overall rate approaches high-water mark.
SEC Clients Continue Downstream Moves. Non-Big Four take larger percentage from Big Four; regional & local firms scoop up more national firm clients.
Call for Research Availability
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| 15 January 2006 |
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E&Y Claims Fourth Quarter Audit Honors. BDO close behind; GT and Crowe round out Top 4.
SEC Audit Resignation Falls Across the Board in the Fourth Quarter. Big Four fourth quarter resignation rate has fallen steadily since 2003.
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| 15 December 2006 |
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Material Weaknesses Expected in 15.7% of First Round of 404 Filings. BDO and GT's have highest percentage of weakness opinions.
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| 15 November 2005 |
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Three Firms Dominate Bank Audits. KPMG remains on top in number of clients.
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| 31 October 2005 |
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Top SEC Firms Post Double Digit Growth. Non-Big Four see strongest growth.
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| 30 September 2005 |
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KPMG Takes Lead in Third-Quarter Audits. ConAgra audit win compensates for losses.
Big Four SEC Audit Resignation Rate Falls. National firm SEC client resignation rate jumps up.
Non-Big Four Land Three-Fourths of Big Four Losses. Downstream percentage jumps versus 2004's nin-month figure.
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| 31 August 2005 |
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E&Y Is Leading Benefit Plan Auditor. Regional and local firms hold 29.4% of the plan clients.
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| 15 August 2005 |
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Material Weakness Opinions Still Comprise Approximately 14% of 404 Opinions. BDO and GT have highest percentage of weakness opinions.
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| 15 July 2005 |
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Deloitte Posts Biggest Net Revenue Audited Gain for First Half. BDO retakes the No. 2 spot in net SEC client revenue audited, from PwC.
Big Four Half-Year SEC Audit Resignation Dips. National firm SEC client resignation rate jumps up.
Non-Big Four Nab More Than Three-Fourths Of Big Four Losses. Downstream trend in SEC audit market continues.
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| 30 June 2005 |
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Andersen Indictment Fallout Compared to E&Y SEC Punishment Fallout: A Tale of Two Firms.
Who Audits the U.S. Pharmaceutical Industry.
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| 15 June 2005 |
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Benefit Plan Audits Continue To Move Down-stream From Big Four. Non-Big Four land 89% of engagement switches.
E&Y Audits Most SEC Clients. PwC holds lead in market cap audited and revenue audited.
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| 31 May 2005 |
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Fastest Growers Pay Largest Audit Fee Increase to Date. Fee increase for Fortune's Fastest Growing Companies top 100%.
More than 14% of SEC Companies Hit with Material Weakness Opinions. Majority of BDO and GT's weakness clients moved downstream since 2001.
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| 15 May 2005 |
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Audit Fees Jump 92% for Smallcap Companies. Fee increase for S&P 600 smallcap companies dwarfs Fortune 1000 audit fee increases.
PwC Holds Top Share in Tax Fees from Audit Clients. Big Four garner 98% of tax fees from audit clients in analysis.
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| 30 April 2005 |
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Fortune 1000 Companies Pay Significantly More for Audit Work in 2004 Versus 2003. Figures show bottom 500 of Fortune 1000 hit with much higher audit fees increase than Fortune 500.
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| 15 April 2005 |
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Deloitte Posts Biggest Net Revenue Audited Gain for 1Q. Fannie Mae win pushes PwC to second place.
Global Seven 1Q SEC Audit Resignation Slips. Big Four SEC client resignation rate falls below 25%.
Non-Big Four Nab More Than Two-Thirds of Big Four Losses. Downstream trend in SEC audit market continues.
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| 15 February 2005 |
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Internal Control Issues on the Rise for Departing SEC Clients. Percentage of going concern statements continues to decline.
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| 17 January 2005 |
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Deloitte Posts Biggest Revenue Audited Gain for 2004. BDO posts largest net SEC client gain, again.
Global Seven Annual SEC Audit Resignation Rate Continues to Climb. Big Four SEC client resignation rate tops 34%.
SEC Audit Client Downstream Trend Continues. Non-Big Four pick off more than two-thirds of Big Four audit losses for 2004.
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| 15 December 2004 |
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Who Audits the Fortune 500. National firms aim to pick up more clients on list.
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| 15 November 2004 |
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S&P Percentage of Non-Audit Fees Below 50%. Auditors handle some non-attest work for each of the companies.
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| 15 October 2004 |
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Big Four Dump Nearly Half of Their SEC Audit Losses in 3Q. The Global Seven SEC client resignations hit 34% for first nine months.
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| 30 September 2004 |
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One Engagement Win Catapults E&Y to Audit Lead. National firms post strong showing in third-quarter audits.
Big Four Shed Smaller Clients in Big Numbers. SEC plans to monitor the issue.
Non-Big Four Still Landing Former Big Four SEC Clients. Non-Big Four sign 60% of Big Four audit losses for first nine months.
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| 15 September 2004 |
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Going Concern Usually Forces Clients Outside Big Four.
Big Four audit resignations with going concerns slowing in 2004.
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| 15 July 2004 |
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"KPMG Posts Biggest Revenue Audited Gain for First Half: BDO posts largest net SEC client gain."
"Non-Big Four Continue SEC Audit Success: Non-Big Four nab 59% of Big Four audit losses for first half."
Where the Audit Gains & Losses Came From: First Half 2004 (table)
Auditor Change Scorecard: First Half 2004 (table)
E&Y SEC Audit Losses Pile Up in 2004' (table)
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| 15 May 2004 |
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"Size Matters: Smaller Companies See Larger Fee Increases Than the Largest:
Audit fees increase more than 20% for 'Best Small Companies'"
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| 15 April 2004 |
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"Largest Companies Pay Less Than Expected For Audit Work in 2003: Early figures peg audit fee increase under 20%."
"KPMG Posts Biggest Revenue Audited Gain for 1Q: BDO posts largest net SEC client gain."
"Non-Big Four Continue SEC Audit Success: Non-Big Four nab nearly two thirds of Big Four audit losses for 1Q."
Largest Total Fee Increases 2003 Versus 2001 (table)
Where the Auditor Gains & Losses Came from: First Quarter 2004 (table)
Auditor Change Scoreboard: First Quarter 2004 (table)
Call for Research Availability
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| 31 March 2004 |
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Top Regional SEC Audit Firms (table) Call for Research Availability
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| 29 February 2004 |
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"Non-Big Four Have SEC Success Against Big Four - Big Four SEC losses to smaller firms jumps 124% since 2000." Report Overview
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| 15 February 2004 |
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"Largest Firms SEC Client Resignation Rate Hits 31% - National firms walk away from approximately 44% in 2003" Call for Research Availability.
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| 15 January 2004 |
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"KPMG Posts Biggest Revenue Audited Gain For 2003 - BDO posts largest net SEC client gain" Call for Research Availability.
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| 15 December 2003 |
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"Fortune 500 Fees Jump Nearly 38% - Audit fees make up 43% of total fees paid by largest companies." Call for Research Availability.
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| 15 November 2003 |
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"Largest Firms Taking Proactive Stance To Dumping Clients - The Global Seven resignations hit approximately 30% in third quarter." Call for Research Availability.
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| 15 October 2003 |
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"KPMG Takes Lead In Third-Quarter Audits - BDO posts largest net audit client gain." Call for Research Availability.
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