By HBS Working Knowledge at Forbes, Contributor While the number of audit firms has decreased over the past few decades, it may be a bit of a stretch to argue that the “Big Four” survivors have become too big to fail, according to Harvard Business School accounting professor Karthik Ramanna.  He discusses his recent research on audit industry consolidation in this article by Martha Lagace, which first appeared on the HBS Working Knowledge website.
Source: FULL ARTICLE at Forbes Latest