Didysis ketvertas

Didysis ketvertas – vadinamos keturios didžiausios pasaulio įmonės teikiančios audito ir konsultacines paslaugas.

2006 metais didįjį ketvertą sudarė:

  1. PwC
  2. Deloitte
  3. Ernst & Young
  4. KPMG

Dideles pakeitė didesnės

Nuo 1970 m. iki 1989 m. audito ir konsultacijų rinkoje dominavo 8 didžiausios audito ir konsultacijų įmonės, kol 2002 m. liko keturios.

Didysis aštuonetas (1970–1989)

Į didijį aštuonetą nuo 1970 m. iki 1989 m. įėjo šios įmonės[1][2]:

  1. Arthur Andersen;
  2. Arthur Young & Company;
  3. Coopers & Lybrand;
  4. Ernst & Whinney (kažkada vadinta Ernst & Ernst);
  5. Haskins & Sells (susiliejus su Europos Deloitte, Haskins ir Sells įmonėmis);
  6. KPMG (kadaise susijungus Pear Marwick International ir KMG Group);
  7. Price Waterhouse;
  8. Touche Ross.

Didysis aštuonetas susidarė susiliejus įmonėms.

Didysis šešetas (1989–1998)

Didysis aštuonetas tapo didžiuoju šešetu 1989 m. birželį susijungus Ernst & Whinney su Arthur Young & Company ir tapus Ernst & Young ir rugpjūtį susijungus Haskins & Sells su Touche Ross ir tapus Deloitte & Touche.[3]

Didysis penketas (1998–2002)

Didysis šešetas tapo didžiuoju penketu 1998 m. liepą susijungus Price Waterhouse su Coopers & Lybrand ir tapus PricewaterhauseCoopers.[4]

Didysis ketvertas (2002)

Po Enron kompanijos bankroto Arthur Andersen įmonė buvo apkaltinta nekokybiškai atlikusi auditą ir praradusi daug klientų buvo uždaryta. Tai didysis penketas tapo didžiuoju ketvertu.

Nuorodos

Šaltiniai

  1. ↑ "What's in a name: Firms' simplified family trees on the web". icaew.com.
  2. ↑ "Big 4 Consulting Firms: A Guide for 2020". thecambridgeconsultant.com. 29 March 2021.
  3. ↑ Cowan, Alison Leigh (1989-12-05). "Deloitte, Touche Merger Done". The New York Times.
  4. ↑ "Big 5 Accounting Firms * (Deloitte, EY, KPMG, Pricewaterhouse...)".

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