Accounting Audits - Working Knowledge - Harvard Business School

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04 Feb 2013
Research & Ideas

Are the Big Four Audit Firms Too Big to Fail?

by Martha Lagace

Although the number of audit firms has decreased over the past few decades, concerns that the "Big Four" survivors have become too big to fail may be a stretch. Research by professor Karthik Ramanna and colleagues suggests instead that audit firms are more concerned about taking risks. Closed for comment; 13 Comment(s) posted.

13 May 2002
Op-Ed

A Cure for Enron-Style Audit Failures

by Jay Lorsch

In an opinion piece in the Financial Times, Harvard Business School professor Jay Lorsch argues for legislation to create an independent, self-regulatory organization to oversee accounting firms. Enron, he says, is not an isolated incident. Closed for comment; 0 Comment(s) posted.