米国の上場会社監査市場は、依然として、ビッグ4が支配しているという記事。Audit Analytics というところから、最新の調査結果が出たそうです。
時価総額7億ドル以上の大規模早期提出会社（large accelerated filer）というカテゴリーでは、88％を占めているそうです（会社数ベース）。ビッグ4以外にも、上場会社を監査している事務所は、248事務所もあるのですが、．．．
The audit market is most concentrated among the population of large accelerated filers, 88% of which tap a Big Four firm for assurance.
As the data from Audit Analytics released on Tuesday showed, the auditing market still resembles the remark. The Big Four still provide SEC audits to the vast majority of publicly held companies. (As of May 10, there were 248 other firms auditing publicly held companies.)
The audit market is most concentrated among the population of large accelerated filers — publicly held organizations with a worldwide public float of $700 million or more. (There are 2,225 large accelerated filers, about one-third of the total 6,652 registrants with the Securities and Exchange Commission.)
ビッグ4の中での順位は、EY、デロイト、PwC、KPMGという順番です。
The Big Four audit 88% of the large accelerated filers. Ernst & Young audits more than a quarter (28.4%) of them, with Deloitte (21.4%) in second place, according to Audit Analytics data, followed by PwC and KPMG. (See chart.)
（CFOより）
記事の冒頭で引用されている本。
（電子書籍版）
2017年発行なので、少し古いかもしれません。
