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Battle of the Sexes (film)
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Battle of the Sexes
Theatrical release poster
Directed by
Jonathan Dayton
Valerie Faris
Produced by
Christian Colson
Danny Boyle
Robert Graf
Written by
Simon Beaufoy
Starring
Emma Stone
Steve Carell
Sarah Silverman
Bill Pullman
Alan Cumming
Elisabeth Shue
Austin Stowell
Eric Christian Olsen
Music by
Nicholas Britell
Cinematography
Linus Sandgren
Edited by
Pamela Martin
Production
company
Decibel Films
Cloud Eight Films
Distributed by
Fox Searchlight Pictures
Release date
September 2, 2017 (2017-09-02) (Telluride)
September 22, 2017 (2017-09-22) (United States)
Running time
121 minutes[1][2]
Country
United States
Language
English
Budget
$25 million[3]
Box office
$14.5 million[4]
Battle of the Sexes is a 2017 American biographical sports film directed by Jonathan Dayton and Valerie Faris and written by Simon Beaufoy. The plot is loosely based on the 1973 tennis match between Billie Jean King and Bobby Riggs. The film stars Emma Stone and Steve Carell as King and Riggs, with Andrea Riseborough, Elisabeth Shue, Austin Stowell, and Sarah Silverman in supporting roles.
The film had its premiere at the Telluride Film Festival on September 2, 2017, and was theatrically released in the United States on September 22, 2017, by Fox Searchlight Pictures.[5] It received positive reviews from critics, who praised the performances of Stone and Carell, with some calling it the best performance of Stone's career.[6]
Contents
[hide]
1 Cast
2 Plot
3 Production
4 Release
4.1 Box office
4.2 Critical response
5 See also
6 References
7 External links
Cast[edit]
Emma Stone as Billie Jean King
Steve Carell as Bobby Riggs
Andrea Riseborough as Marilyn Barnett, King's hairdresser and lover
Sarah Silverman as Gladys Heldman, the founder of World Tennis magazine
Bill Pullman as Jack Kramer
Alan Cumming as Ted Tinling, King's fashion designer and close friend
Elisabeth Shue as Priscilla Wheelan, Riggs’s wife
Austin Stowell as Larry King, King's husband
Natalie Morales as Rosie Casals, a tennis player
Eric Christian Olsen as Lornie Kuhle, a younger tennis pro and friend of Riggs, who becomes his advisor
Lewis Pullman as Larry Riggs, Riggs’s son
Jessica McNamee as Margaret Court
Martha MacIsaac as Jane Bartkowicz
Wallace Langham as Henry
Mark Harelik as Hank Greenberg
Fred Armisen as Rheo Blair
Chris Parnell as DJ
John C. McGinley as Herb
Plot[edit]
The film dramatizes the events leading up to the 1973 match between Billie Jean King (Emma Stone) and Bobby Riggs (Steve Carell), and their personal lives. King and Gladys Heldman (Sarah Silverman) confront Jack Kramer (Bill Pullman) who has announced a tennis tournament where the top prize for women is one-eighth of the men’s prize, despite equal ticket sales. King and Heldman threaten to start their own tour but Kramer won't alter the terms, citing the inferiority of women’s tennis. He later expels the women who join the new tour from the Lawn Tennis Association. The womens’ tour struggles until Heldman wins a lucrative sponsorship from Virginia Slims cigarettes. Billie Jean begins an affair with Marilyn Barnett (Andrea Riseborough), her hairdresser, threatening her marriage to Larry King (Austin Stowell).
Meanwhile Riggs’ marriage to the wealthy Priscilla Wheelan (Elisabeth Shue) is in trouble because of his addiction to gambling. Thrown out of his house when he can’t conceal a Rolls Royce he won in a tennis bet, he hits upon the idea of a challenge match against the top woman player, boasting that even at age 55 he can beat any woman. King declines, but Margaret Court (Jessica McNamee), who recently beat King in a match, accepts. Riggs easily defeats Court and King decides she has to accept his challenge, but demands a final say as to the arrangements. King trains intensively, while Riggs relaxes. King objects to Kramer as a game announcer, threatening to not play unless he withdraws, which he does. After a slow start, King wins the match.
Production[edit]
The project and its two leads were announced in April 2015.[7] Brie Larson was, for a brief period, set to replace Stone, due to scheduling conflicts, however these were cleared up.[8][9] On March 3, 2016, Andrea Riseborough was cast to play Marilyn Barnett, the hairdresser and lover of King.[10] Later that month, three more were cast in the film, Elisabeth Shue as Riggs' wife;[11] Austin Stowell as Larry King, Billie Jean's husband;[12] and Sarah Silverman as Gladys Heldman, the founder of World Tennis magazine.[13] Four actors joined the cast in April: Eric Christian Olsen as Lornie Kuhle,[14] Jessica McNamee as tennis player Margaret Court,[15] Alan Cumming as designer Ted Tinling,[16] and Natalie Morales as player Rosie Casals.[17]
Principal photography on the film began in Los Angeles on April 13, 2016, with a budget of more than $25 million.[18][19]
For the tennis match scenes, tennis players Kaitlyn Christian and Vince Spadea were the body doubles of Stone and Carell, respectively.[20][21]
Release[edit]
Battle of the Sexes had its world premiere at the Telluride Film Festival on September 2, 2017.[22] It also screened at the Toronto International Film Festival on September 10, 2017,[23] and will at the BFI London Film Festival on October 7, 2017.[24] The film began a limited release in the United States on September 22, 2017, before going wide the following week.[25]
Box office[edit]
As of October 14, 2017[update], Battle of the Sexes has grossed $10.4 million in the United States and Canada, and $1.7 million in other territories, for a worldwide total of $12.1 million.[4]
In its opening weekend, the film grossed $515,450 from 21 theaters, an average of $24,545 per theater.[26] The film expanded the following Friday, where it was released alongside the openings of Flatliners, 'Til Death Do Us Part and American Made, and was projected to gross around $6 million from 1,213 theaters over the weekend.[27] It ended up making $3.4 million over the weekend, finishing 6th at the box office. While not a bad figure, Deadline.com noted the film's weekend gross was disappointing given its cast and positive reviews.[26] The following week the film was added to another 609 theaters and made $2.4 million, dropping just 30%.[28]
Critical response[edit]
On the review aggregation website Rotten Tomatoes, the film has an approval rating of 84% based on 181 reviews, with an average rating of 7.2/10. The site's critical consensus reads, "Battle of the Sexes turns real-life events into a crowd-pleasing, well-acted dramedy that ably entertains while smartly serving up a volley of present-day parallels."[29] Metacritic assigned the film a weighted average score of 73 out of 100, based on 44 critics, indicating "generally favorable reviews".[30] Audiences polled by CinemaScore gave the film an average grade of "A" on an A+ to F scale.[31]
See also[edit]
When Billie Beat Bobby
References[edit]
Jump up ^ "Battle of the Sexes". Toronto International Film Festival. Retrieved July 26, 2017.
Jump up ^ "BATTLE OF THE SEXES". British Board of Film Classification. Retrieved September 6, 2017
Jump up ^ "Production of Fox Searchlight's Battle of the Sexes Contributed Over $25 Million to the California Economy". MPAA. September 21, 2017. Retrieved September 29, 2017.
^ Jump up to: a b "Battle of the Sexes (2017)". The Numbers. Retrieved October 29, 2017.
Jump up ^ Tartaglione, Nancy (2017-08-15). "London Film Festival To Serve 'Battle Of The Sexes' In Gala European Premiere". Deadline. Retrieved 2017-09-25.
Jump up ^ Giles, Jeff (September 28, 2017). "American Made is Certified Fresh". Rotten Tomatoes. Retrieved September 28, 2017.
Jump up ^ Fleming Jr, Mike (April 20, 2015). "Game, Set Match? Searchlight Serves Up 'Battle Of The Sexes;' Dayton & Faris Direct Emma Stone As Billie Jean King, Steve Carell As Bobby Riggs". deadline.com. Retrieved September 20, 2015.
Jump up ^ Kroll, Justin (September 18, 2015). "Brie Larson in Talks to Play Billie Jean King in 'Battle of the Sexes' (EXCLUSIVE)". variety.com. Retrieved September 20, 2015.
Jump up ^ Kroll, Justin (November 18, 2015). "Emma Stone Set to Star as Billie Jean King in Fox Searchlight's 'Battle of the Sexes' (EXCLUSIVE)". variety.com. Archived from the original on March 29, 2016. Retrieved November 29, 2015.
Jump up ^ Kroll, Justin (March 3, 2016). "'Battle of the Sexes' Adds Andrea Riseborough (EXCLUSIVE)". Variety. Retrieved March 26, 2016.
Jump up ^ Kroll, Justin (March 21, 2016). "Elisabeth Shue Joins Emma Stone in Fox Searchlight's 'Battle of the Sexes' (EXCLUSIVE)". Variety. Retrieved March 26, 2016.
Jump up ^ A. Lincoln, Ross (March 22, 2016). "Austin Stowell Joins Billie Jean King Biopic 'Battle Of The Sexes' In Key Role". Deadline. Retrieved March 26, 2016.
Jump up ^ Hipes, Patrick (March 23, 2016). "Sarah Silverman A Match For 'Battle Of The Sexes'". Deadline. Retrieved March 25, 2016.
Jump up ^ Lincoln, Ross A. (April 1, 2016). "Eric Christian Olsen Swings For 'Battle Of The Sexes'; Talitha Bateman Joins 'Vengeance: A Love Story'". Deadline. Retrieved April 14, 2016.
Jump up ^ Fleming, Jr., Mike (April 7, 2016). "Jessica McNamee Plays Margaret Court In 'Battle Of The Sexes'". Deadline. Retrieved April 14, 2016.
Jump up ^ Siegel, Tatiana (April 12, 2016). "Alan Cumming to Co-Star in Fox Searchlight's 'Battle of the Sexes'". The Hollywood Reporter. Retrieved April 14, 2016.
Jump up ^ Pedersen, Erik (April 13, 2016). "Natalie Morales Game For 'Battle Of The Sexes'; Jimmy Smagula Books 'Rebel In The Rye'". Deadline. Retrieved April 14, 2016.
Jump up ^ Evry, Max (April 13, 2016). "First Battle of the Sexes Photo as Filming Begins". ComingSoon.net. Retrieved April 14, 2016.
Jump up ^ "PRODUCTION OF FOX SEARCHLIGHT'S BATTLE OF THE SEXES CONTRIBUTED OVER $25 MILLION TO THE CALIFORNIA ECONOMY". MPAA. September 21, 2017.
Jump up ^ Pantic, Nina (26 September 2017). "How Battle of the Sexes Made the Tennis Look Real". Baseline. Retrieved 29 September 2017.
Jump up ^ Barnes, Katie (19 September 2017). "How Emma Stone picked up Billie Jean King's game for 'Battle of the Sexes'". ESPN. Retrieved 29 September 2017.
Jump up ^ Hammond, Pete (August 31, 2017). "'Darkest Hour', 'Battle Of The Sexes', 'Lady Bird' Among World Premieres In 2017 Lineup – Telluride Film Festival". Deadline.com. Retrieved August 31, 2017.
Jump up ^ "Toronto Film Festival 2017 Unveils Strong Slate". Deadline. Retrieved July 25, 2017.
Jump up ^ Stewart Clarke. (August 15, 2017). "London Film Festival Serves Up 'Battle of the Sexes' Gala Screening". Variety. Retrieved 2017-08-25.
Jump up ^ D'Alessandro, Anthony (March 21, 2017). "'Battle Of The Sexes': Billie Jean King-Bobby Riggs Tennis Pic Sets Fall Date". Deadline.com. Retrieved March 21, 2017.
^ Jump up to: a b D'Allesandro, Anthony. "'It' Breaks Three-Way Tie Battle, 'Kingsman' & 'American Made' Fight For Second". Deadline.com. Retrieved October 1, 2017.
Jump up ^ Ryan Faughnder (September 27, 2017). "'It' drives record September box office with Tom Cruise's 'American Made' ready to battle 'Kingsman'". Los Angeles Times. Retrieved September 27, 2017.
Jump up ^ "'Blade Runner 2049' Dulls -11% On Saturday; Weekend Opening Now At $31M+: Sunday Postmortem". Deadline.com. Retrieved October 8, 2017.
Jump up ^ "Battle of the Sexes (2017)". Rotten Tomatoes. Retrieved October 10, 2017.
Jump up ^ "Battle of the Sexes reviews". Metacritic. Retrieved October 3, 2017.
Jump up ^ Brooks, Brian (September 24, 2017). "Victoria And Abdul' Reigns With Top PTA; 'Stronger' & 'Battle Of The Sexes' Solid – Specialty Box Office". Deadline.com. Retrieved September 24, 2017.
External links[edit]
Battle of the Sexes on IMDb
Battle of the Sexes at Box Office Mojo
[show]
v
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Films directed by Jonathan Dayton and Valerie Faris
Little Miss Sunshine (2006)
Ruby Sparks (2012)
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Films
1990s
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The Full Monty (1997)
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2000s
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This Is Not a Love Song (2002)
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Miss Pettigrew Lives for a Day (2008)
Slumdog Millionaire (2008)
2010s
127 Hours (2010)
Salmon Fishing in the Yemen (2011)
The Hunger Games: Catching Fire (2013)
Everest (2015)
Battle of the Sexes (2017)
TV series
Burn Up (2008)
Trust (beginning 2018)
Plays
The Full Monty (2013)
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Covered wagon
From Wikipedia, the free encyclopedia
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This article is about the American Wild West wagon. For the railway wagon, see Covered goods wagon. For the magazine, see Prairie Schooner.
A Conestoga-style covered wagon on display at the Cole Land Transportation Museum in Bangor, Maine
A covered wagon replica at the High Desert Museum in Bend, Oregon
The covered wagon was long the dominant form of transport in pre-industrial America. With roots in the heavy Conestoga wagon developed for the rough, undeveloped roads and paths of the colonial East, the covered wagon spread west with American migration. Heavily relied upon along such travel routes as the Great Wagon Road and the Santa Fe and Oregon Trails, it carried settlers seeking land, gold, and new futures ever further west.
With its ubiquitous exposure in 20th century media, the covered wagon grew to become an icon of the American West. The fanciful nickname Prairie Schooner and romantic depiction in wagon trains only served to embellish the legend.
Contents
[hide]
1 History
2 See also
3 References
4 External links
History[edit]
A Prairie Schooner on the Cariboo Road or in the vicinity of Rogers Pass, Selkirk Mountains, c. 1887, by Edward Roper (1833-1909).
Crossing the frozen Mississippi River
In Colonial times the Conestoga wagon[1] was popular for migration southward through the Great Appalachian Valley along the Great Wagon Road. After the American Revolution it was used to open up commerce to Pittsburgh and Ohio. The Conestoga, often in long wagon trains, was the primary overland cargo vehicle over the Appalachian Mountains until the development of the railroad. The wagon was pulled by a team of up to eight horses or up to a dozen oxen. For this purpose, the Conestoga horse, a special breed of medium to heavy draft horses, was developed.[citation needed]
Once breached, the moderate terrain and fertile land between the Appalachians and the Mississippi was rapidly settled. In the mid-nineteenth century thousands of Americans took a wide variety of farm wagons[2] across the Great Plains from developed parts of the Midwest to places in the West such as California, Oregon, Colorado, and Montana. Overland migrants typically fitted any sturdy wagon with five or six wooden or metal bows that arched high over the bed. Over this was stretched canvas or similar sturdy cloth, creating the distinctive covered wagon silhouette.
Covered wagons were primarily used to transport cargo, as well as small children, elderly, and the infirm. Lacking suspensions, their rides were rough even over good ground, all but unbearable over rough. Those who could, walked.
While covered wagons traveling short distances on good roads could be drawn by horses, those crossing the plains were usually pulled by a team of two or more pairs of oxen. These were driven by a teamster or drover, who walked at the left side of the team and directed the oxen with verbal commands and whipcracks. Mules were also used, harnessed and controlled from the wagon with reins.
One covered wagon generally carried the belongings of five people.[citation needed] A well-to-do family might have two or three, or a group of single men traveling together might share one. While crossing the plains, emigrants banded together to form wagon trains for mutual assistance and occasionally defense (the latter purpose and associated formation giving rise to the still-used idiom "circle [or 'circled' or 'circling'] the wagons").
Because the wagon bed is narrow, many families would construct an “overjet” for additional space. An overjet is created by nailing boards or planks on top of the wagon bed that extend out over the wheels. This would create space to place mattresses for sleeping on either sides of the bed. Additional bows would be inserted to stretch the canvas to cover the overjet and keep the weather out. The area under the planks in the wagon bed could be used for storage. Homesteading prairie families would use the wagons as temporary accommodations until they could build more permanent housing.
Prairie schooner is a fanciful name for the covered wagon drawing on their broad white canvas covers, romantically envisioned as the sails of a ship crossing the sea.[3]
See also[edit]
American frontier
Chuck wagon
Conestoga wagon
Wagon
References[edit]
Jump up ^ "Wayne Works". CoachBuilt. Retrieved December 8, 2013.
Jump up ^ Stewart, George R. (1962). "The Prairie Schooner Got Them There". American Heritage Magazine. 13 (2).
Jump up ^ The Prairie Schooner Got Them There, American Heritage Magazine
External links[edit]
Media related to Covered wagons at Wikimedia Commons
Retrieved from "https://en.wikipedia.org/w/index.php?title=Covered_wagon&oldid=781733118"
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text:
Big Four accounting firms
From Wikipedia, the free encyclopedia
Jump to navigation Jump to search
The Big Four (Ernst & Young (EY), Deloitte & Touche, KPMG and PricewaterhouseCoopers (PwC) ) are the four biggest professional services networks in the world, offering audit, assurance services, taxation, management consulting, advisory, actuarial, corporate finance and legal services. They handle the vast majority of audits for public companies as well as many private companies.
Until the late 20th century, the market was dominated by eight networks but this gradually reduced due to mergers and the 2002 collapse of one firm, leaving four networks dominating the market in the early 21st century.
In the UK in 2011, it was reported that the Big Four audit 99% of the companies in the FTSE 100, and 96% of the companies in the FTSE 250 Index, an index of the leading mid-cap listing companies.[1] Such industry concentration has caused concern and calls for the Competition and Markets Authority to consider breaking up the Big Four. In October 2018, the CMA announced it had launched a detailed study of the Big Four's dominance of the audit sector.
Contents
1 List
2 Legal structure
3 Mergers and the big auditors
3.1 Big Eight
3.2 Big Six
3.3 Big Five
3.4 Big Four
3.5 Branding list
4 Criticism
4.1 Tax avoidance
4.2 Policy issues concerning industry concentration
5 Global member firms
5.1 Big Four using AI tools
6 See also
7 References
8 External links
List[edit]
Firm
Revenues
Employees
Revenue per employee
Fiscal year
Headquarters
Source
Deloitte $43.2 bn 286,200 $150,943 2018 United Kingdom [2]
PwC $41.3 bn 250,930 $164,588 2018 United Kingdom [3]
EY $34.8 bn 260,000 $133,846 2018 United Kingdom [4]
KPMG $26.4 bn 197,263 $133,830 2017 Netherlands [5]
This group was once known as the "Big Eight", and was reduced to the "Big Six" and then "Big Five" by a series of mergers. The Big Five became the Big Four after the fall of Arthur Andersen in 2002, following its involvement in the Enron scandal.
Legal structure[edit]
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None of the Big Four firms is a single firm; rather, they are professional services networks. Each is a network of firms, owned and managed independently, which have entered into agreements with other member firms in the network to share a common name, brand and quality standards. Each network has established an entity to co-ordinate the activities of the network. In one case (KPMG), the co-ordinating entity is Dutch, and in three cases (Deloitte Touche Tohmatsu, PricewaterhouseCoopers (PwC) and Ernst & Young (EY)) the co-ordinating entity is a UK limited company. Those entities do not themselves perform external professional services and do not own or control the member firms. They are similar to law firm networks found in the legal profession.
In many cases each member firm practices in a single country, and is structured to comply with the regulatory environment in that country. In 2007, KPMG announced a merger of four member firms (in the United Kingdom, Germany, Switzerland and Liechtenstein) to form a single firm.
Ernst & Young (EY) also includes separate legal entities which manage three of its four areas: the Americas, EMEIA (Europe, the Middle East, India and Africa), and Asia-Pacific. (Note: the Japan area does not have a separate area management entity.) These firms coordinate services performed by local firms within their respective areas but do not perform services or hold ownership in the local entities.[6]
Mergers and the big auditors[edit]
Since 1989, mergers and one major scandal involving Arthur Andersen have reduced the number of major professional-services firms from eight to four.
Big Eight[edit]
The firms were called the Big Eight for most of the 20th century, reflecting the international dominance of the eight largest firms (presented here in alphabetical order):
Arthur Andersen (until its closure in 2002 for a conviction related to the Enron scandal which was later overturned by the US Supreme Court)[7]
Arthur Young
Coopers and Lybrand (until 1973 Cooper Brothers in the UK and Lybrand, Ross Bros., & Montgomery in the United States)[8]
Ernst & Whinney (until 1979 Ernst & Ernst in the United States and Whinney Murray in the UK)
Deloitte Haskins & Sells (until 1978 Haskins & Sells in the United States and Deloitte & Co. in the UK)
Peat Marwick Mitchell (later Peat Marwick, then KPMG)
Price Waterhouse
Touche Ross
Most of the Big Eight originated in an alliance formed between British and U.S. audit firms in the 19th or early 20th centuries. Price Waterhouse was a UK firm which opened a U.S. office in 1890 and subsequently established a separate U.S. partnership. The UK and U.S. Peat Marwick Mitchell firms adopted a common name in 1925. Other firms used separate names for domestic business, and did not adopt common names until much later: Touche Ross in 1960, Arthur Young (at first Arthur Young, McLelland Moores) in 1968, Coopers & Lybrand in 1973, Deloitte Haskins & Sells in 1978 and Ernst & Whinney in 1979.[9]
The firms' initial international expansion was driven by the needs of British and U.S.-based multinationals for worldwide service. They expanded by forming local partnerships or by forming alliances with local firms.
Arthur Andersen had a different history. The firm originated in the United States, and expanded internationally by establishing its own offices in other markets, including the United Kingdom.
In the 1980s the Big 8, each now with global branding, adopted modern marketing and grew rapidly. They merged with many smaller firms. One of the largest of these mergers was in 1987, when Peat Marwick merged with the Klynveld Main Goerdeler (KMG) group to become KPMG Peat Marwick, later known simply as KPMG.
Big Six[edit]
Competition among these firms intensified and the Big 8 became the Big Six in 1989 when Ernst & Whinney merged with Arthur Young to form Ernst & Young (EY) in June, and Deloitte, Haskins & Sells merged with Touche Ross to form Deloitte & Touche in August.
Confusingly, in the United Kingdom the local firm of Deloitte, Haskins & Sells merged instead with Coopers & Lybrand. For some years after the merger, the merged firm was called Coopers & Lybrand Deloitte and the local firm of Touche Ross kept its original name. In the mid 1990s however, both UK firms changed their names to match those of their respective international organizations. On the other hand, in Australia the local firm of Touche Ross merged instead with KPMG.[10][11] It is for these reasons that the Deloitte & Touche international organization was known as DRT International (later DTT International), to avoid use of names which would have been ambiguous (as well as contested) in certain markets.
Big Five[edit]
The Big 6 became the Big Five in July 1998 when Price Waterhouse merged with Coopers & Lybrand to form PricewaterhouseCoopers.
The Big 5 Accounting Firms were:[12]
Ernst & Young (EY)
Deloitte & Touche
Arthur Andersen
KPMG
PricewaterhouseCoopers (PwC)
Big Four[edit]
Ernst & Young (EY)
Deloitte & Touche
KPMG
PricewaterhouseCoopers (PwC)
The Enron collapse and ensuing investigation prompted scrutiny of their financial reporting, which was audited by Arthur Andersen. Arthur Andersen was eventually indicted for obstruction of justice for shredding documents related to the audit in the 2001 Enron scandal. The resulting conviction, though later overturned, still effectively meant the end for Arthur Andersen. Most of its country practices around the world have been sold to members of what is now the Big Four—notably Ernst & Young globally; Deloitte & Touche in the UK, Canada, Spain, and Brazil; and PricewaterhouseCoopers (now known as PwC) in China and Hong Kong.
In 2010 Deloitte with its 1.8% growth was able to beat PricewaterhouseCoopers with its 1.5% growth to gain first place and become the largest firm in the industry. In 2011, PwC re-gained the first place with 10% revenue growth. In 2013, these two firms still claim the top two spots with only $200 million or 0.5% revenue difference. However, Deloitte has seen faster growth than PwC over the last few years (largely due to acquisitions) and reclaimed the title of largest of the Big Four in Fiscal Year 2016.
It was estimated that the Big Four had about 67 per cent share of the global accountancy market in 2012 while the rest were divided amongst so-called mid-tier players, including Grant Thornton and BDO.[13]
Branding list[edit]
A year at the end indicates year of formation through merger or adoption of single brand name.
Arthur Andersen (1913–2002)
Ernst & Young (EY) (1989) (Ernst & Young until 2013)
Arthur Young (1906)
Ernst & Whinney (EY) (1979)
Ernst & Ernst (US) (1903)
Whinney, Smith & Whinney (UK) (1849)
PriceWaterhouseCoopers (PwC) (1998) (PricewaterhouseCoopers until 2010)
Coopers & Lybrand (1973)
Cooper Brothers (UK) (1854)
Lybrand, Ross Bros, Montgomery (US) (1898)
Price Waterhouse (US) (1849)
Deloitte Touche Tohmatsu (1989) (Deloitte & Touche until 1993)
Deloitte Haskins & Sells (1978)
Deloitte & Co. (UK) (1845)
Haskins & Sells (US) (1895)
Touche Ross (1975)
Touche Ross (1960) (Touche, Ross, Bailey & Smart until 1969)
Ross (Canada)
George A. Touche (UK)
Touche, Niven, Bailey & Smart (US) (1947)
Touche Niven (1900)
Bailey & Smart (1947)
Tohmatsu & Co. (Japan) (1968)
KPMG (1987) (KPMG Peat Marwick before 1995)
Peat Marwick (1925) (originally Peat Marwick Mitchell)
William Barclay Peat (UK) (1870)
Marwick Mitchell (US) (1897)
Edwin Gurthie (1875–1955)
Beevers & Adgie (1849–1967)
KMG (1979) (officially Klynveld Main Goerdeler)
Klynveld Kraayenhof (Netherlands) (1917)
McLintock Main Lafrentz (1964)
Thomson McLintock (UK) (1877)
Martin Farlow (1882–1968)
Grace Ryland (1967–1969)
Grace, Darbyshire, & Todd (1818)
CJ Ryland (1910)
Main Lafrentz (US) (c.1880)
Deutsche Treuhand-Gesellschaft (Germany) (1890)
Armitage & Norton (1869–1987)
Criticism[edit]
Tax avoidance[edit]
According to Australian taxation expert George Rozvany, the Big Four are "the masterminds of multinational tax avoidance and the architects of tax schemes which cost governments and their taxpayers an estimated $US1 trillion a year". At the same time they are advising governments on tax reforms, they are advising their multinational clients how to avoid taxes.[14][15]
Policy issues concerning industry concentration[edit]
In the wake of industry concentration and individual firm failure, the issue of a credible alternative industry structure has been raised.[16] The limiting factor on the growth of additional firms is that although some of the firms in the next tier have become quite substantial, and have formed international networks, effectively all very large public companies insist on having a "Big Four" audit, so the smaller firms have no way to grow into the top end of the market.
Documents published in June 2010 show that some UK companies' banking covenants required them to use one of the Big Four. This approach from the lender prevents firms in the next tier from competing for audit work for such companies. The British Bankers' Association said that such clauses are rare.[17] Current discussions in the UK consider outlawing such clauses.
In 2011,The UK House of Lords completed an inquiry into the financial crisis, and called for an Office of Fair Trading investigation into the dominance of the Big Four.[18] It is reported that the Big Four audit all but one of the companies that constitute the FTSE 100, and 240 of the companies in the FTSE 250, an index of the leading mid-cap listing companies.[1]
In Ireland, the Director of Corporate Enforcement, in February 2011 said, auditors "report surprisingly few types of company law offences to us", with the so-called "big four" auditing firms reporting the least often to his office, at just 5pc of all reports.[19]
The January 2018 collapse of the UK construction and services company Carillion raised further questions about the Big Four, all of which had advised the company before its liquidation. On 13 February 2018, the Big Four were described by MP and chair of the Work and Pensions Select Committee Frank Field as "feasting on what was soon to become a carcass" after collecting fees of £72m for Carillion work during the years leading up to its collapse.[20] The final report of a Parliamentary inquiry into the collapse of Carillion, published on 16 May 2018,[21] accused the Big Four accounting firms of operating as a "cosy club", with KPMG singled out for its "complicity" in signing off Carillion’s "increasingly fantastical figures" and internal auditor Deloitte accused of failing to identify, or ignoring, "terminal failings". The report recommended the Government refer the statutory audit market to the Competition and Markets Authority, urging consideration of breaking up the Big Four.[21] In September 2018, Business Secretary Greg Clark announced he had asked the CMA to conduct an inquiry into competition in the audit sector,[22] and on 9 October 2018, the CMA announced it had launched a detailed study.[23]
Global member firms[edit]
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Region
Deloitte Touche Tohmatsu
PwC
Ernst & Young
KPMG
Australia Deloitte Australia[24] PricewaterhouseCoopers Ernst & Young KPMG
Argentina Deloitte & Co. S.A[25]. Pricewaterhouse & Co. S.R.L[26]. Ernst & Young KPMG
Bangladesh Not Active PwC[27] A. Qasem & Co., Chartered Accountants Rahman Rahman Huq & Co., Chartered Accountants
Brazil Deloitte PwC[28] EY KPMG
Bulgaria Deloitte PwC[29] EY KMPG
Cambodia Deloitte PricewaterhouseCoopers (Cambodia) Ltd.[30] Ernst and Young KMPG
Canada Deloitte PwC[31] EY KPMG
Croatia Deloitte PwC Hrvatska EY KPMG
China Deloitte Hua Yong PricewaterhouseCoopers Zhong Tian[32] Ernst & Young Hua Ming KPMG Hua Zhen
Egypt Saleh, Barsoum & Abdel Aziz Mansour & Co.[33] Allied for Accounting and Auditing (Emad Ragheb) Hazem Hassan
El Salvador DTT El Salvador, S.A. de C.V. PricewaterhouseCoopers El Salvador[34] Ernst & Young El Salvador, S.A. de C.V. KPMG, S.A.
Finland Deloitte & Touche Oy PricewaterhouseCoopers Oy[35] Ernst & Young Oy KPMG Oy Ab
France EY TRANSACTION SERVICES KPMG
Ghana Deloitte PwC[36] EY KPMG
Hong Kong Deloitte PricewaterhouseCoopers[37] Ernst & Young KPMG
India Deloitte PricewaterhouseCoopers[38] EY KPMG
Indonesia KAP Satrio Bing Eny & Rekan KAP Tanudiredja, Wibisana, Rintis & Rekan[39] KAP Purwantono, Sungkoro & Surja KAP Sidharta Widjaja & Rekan
Israel Deloitte Brightman Almagor Zohar Kesselman & Kesselman, PwC Israel[40] Kost, Forer, Gabbay & Kasierer (Ernst & Young Israel) KPMG Somekh Chaikin
Italy Deloitte Touche Tohmatsu PricewaterhouseCoopers Reconta Ernst & Young SpA, Ernst & Young Financial Business Advisors SpA, KPMG S.p.A., KPMG Advisory S.p.A., KPMG Fides S.p.A.
Japan Deloitte Touche Tohmatsu
Kansa Houjin Tohmatsu PricewaterhouseCoopers Aarata
Aarata Kansa Houjin
PricewaterhouseCoopers Kyoto
Ernst & Young ShinNihon LLC
ShinNihon Yugen-sekinin Kansa Houjin KPMG AZSA LLC (formerly KPMG AZSA & Co.)
Azsa Kansa Houjin
Jordan Deloitte Touche (M.E) PwC Ernst & Young KPMG
Kazakhstan Deloitte PwC EY KPMG
Kenya Deloitte & Touche (E.A) PwC Ernst & Young KPMG
Kyrgyzstan Deloitte - EY KPMG
Lebanon Deloitte Touche (M.E) PwC Ernst & Young KPMG PCC
Malaysia Deloitte PLT PricewaterhouseCoopers Ernst & Young KPMG
Malta Deloitte PwC EY Malta KPMG
Mexico Galaz, Yamazaki, Ruiz Urquiza, S.C. PricewaterhouseCoopers México Mancera S.C. KPMG Cárdenas Dosal, S.C.
Mongolia Deloitte Onch PwC Ernst & Young Mongolia KPMG
Morocco Deloitte Touche (M.E) PwC Ernst & Young KPMG
New Zealand Deloitte PwC EY KPMG
Nigeria Akintola Williams Deloitte PwC Nigeria Ernst & Young KPMG
Pakistan Deloitte Yousuf Adil A. F. Ferguson & Co. EY Ford Rhodes KPMG Taseer Hadi & Co.
Palestinian Territories Deloitte Touche (M.E) PwC Ernst & Young none
Peru DELOITTE & TOUCHE SRL PRICEWATERHOUSECOOPERS S.CIVIL DE R.L. ERNST & YOUNG SRL KPMG SAC
Philippines Navarro Amper & Co (formerly Manabat Delgado Amper & Co.) Isla Lipana & Co. SyCip Gorres Velayo & Co. R.G. Manabat & Co. (formerly Manabat Sanagustin & Co.)
Poland Deloitte PwC EY KPMG
Romania Deloitte Audit S.R.L., Deloitte Tax S.R.L., Deloitte Consultanta S.R.L., Deloitte Evaluare S.R.L. Deloitte Fiscal Representative S.R.L. and Reff & Associates SCA (jointly referred to as "Deloitte Romania")[41] PricewaterhouseCoopers Audit SRL, PricewaterhouseCoopers Tax Advisors & Accountants SRL, PricewaterhouseCoopers Management Consultants SRL, PricewaterhouseCoopers Business Recovery Services IPURL, PricewaterhouseCoopers Servicii SRL[42] Ernst & Young Romania SRL[43] KPMG Romania S.R.L.[44]
Saudi Arabia Deloitte & Touche Bakr Abulkhair & Co PricewaterhouseCoopers LLP Ernst & Young Saudi Arabia KPMG Al Fozan & Partners
Serbia Deloitte d.o.o. Beograd[45] PricewaterhouseCoopers d.o.o. Beograd[46] Ernst & Young d.o.o. Beograd[47] KPMG d.o.o Beograd[48]
Slovak Republic Deloitte Audit s.r.o. PricewaterhouseCoopers Slovensko, s.r.o. Ernst & Young Slovakia, spol. s r.o. KPMG Slovensko spol. s r.o.
South Africa Deloitte PwC EY KPMG
South Korea Anjin LLC Samil LLC Hanyoung LLC Samjong LLC
Sri Lanka SJMS Associates (independent correspondent firm) PwC Ernst & Young KPMG
Sweden Deloitte Touche Tohmatsu Öhrlings PricewaterhouseCoopers Ernst & Young KPMG
Syria Deloitte (M.E) - Nassir Tamimi Chartered Accountant PricewaterhouseCoopers Abdul Kader Hussarieh and partners Mejanni & Co. Chartered Accountants and Consultants LLC
Thailand Deloitte & Touche Tohmatsu PricewaterhouseCoopers Ernst & Young KPMG
Taiwan Deloitte PricewaterhouseCoopers Taiwan Ernst & Young KPMG
Turkey DRT Bagimsiz Denetim ve S.M.M. A.S. Basaran Nas Bagimsiz Denetim ve SMMM A.S. Güney Bağımsız Denetim ve S.M.M. A.Ş., Kuzey Y.M.M. Denetim A.Ş., Ernst Young Kurumsal Finansman Danışmanlık A.Ş., BEY S.M.M. A.Ş. Akis Bagimsiz Denetim ve S.M.M. A.S.
Uzbekistan Deloitte Touche Tohmatsu ASC PricewaterhouseCoopers Ernst & Young LLC KPMG Audit LLC
Venezuela Lara Marambio & Asociados - Deloitte Pacheco, Apostólico & Asociados - PricewaterhouseCoopers EY Rodriguez Velasquez & Asociados - KPMG
Uganda Deloitte PwC EY KPMG
Zimbabwe Deloitte PwC EY KPMG
Big Four using AI tools[edit]
Currently, Big 4 accounting firms are trying to increase their use of AI tools. Some only acquire AI tools from a single vendor and the others acquire multiple functions from different vendors and integrate into their own systems. However, most of the AI tools used now do not have advanced capability and need human's operations. Besides Deloitte, EY worked on data science tools and PwC has a software called Halo to analyze journal entries. Some tasks have been replaced by machines, but most of the jobs need to be done by auditors. [49]
See also[edit]
Luxembourg leaks
References[edit]
^ Jump up to: a b Mario Christodoulou (2011-03-30). "U.K. Auditors Criticized on Bank Crisis". Wall Street Journal.
Jump up ^ "Deloitte announces record revenue of US$43.2 billion". Deloitte. 18 September 2018. Retrieved 7 October 2018.
Jump up ^ PricewaterhouseCoopers. "PwC revenues grow by 7% to record US$37.7 billion". PwC.
Jump up ^ http://www.ey.com/gl/en/newsroom/news-releases/news-ey-reports-record-global-revenues-in-2016-up-by-9-percent
Jump up ^ "2017 KPMG International Annual Review" (PDF). Retrieved 14 December 2017.
Jump up ^ "Legal Disclaimer". Ernst & Young. Retrieved 2016-10-11.
Jump up ^ ARTHUR ANDERSEN LLP, PETITIONER v. UNITED STATES 544 U.S. 696
Jump up ^ News, From Bloomberg (1997-09-19). "Coopers, Price Waterhouse Plan to Merge". Los Angeles Times. ISSN 0458-3035. Retrieved 2017-11-09.
Jump up ^ "What's in a name: Firms' simplified family trees on the web". icaew.com.
Jump up ^ http://www.deloitte.com/dtt/article/0,1002,cid%253D12279,00.html
Jump up ^ Alison Leigh Cowan (1989-12-05). "Deloitte, Touche Merger Done". New York Times.
Jump up ^ https://big4accountingfirms.com/big-5-accounting-firms/
Jump up ^ Fleming, Sam (12 Feb 2014). "Accountants PwC, Deloitte, KPMG and EY face taming moves". The Financial Times. Retrieved 6 May 2017.
Jump up ^ "'Tax avoidance' masters revealed". The NEWDAILY. 2016-07-11.
Jump up ^ "'Big Four' audit firms never examined over illegal tax plans". The Independent. 2016-01-18. Regulators fail to act as they are dominated by the companies they are supposed to police, say critics
Jump up ^ "Too Big to Fail: Moral Hazard in Auditing and the Need to Restructure the Industry Before it Unravels". ssrn.com. SSRN 928482.
Jump up ^ "Big-Four-only clauses are rare: BBA". accountancyage.com. Archived from the original on 2010-06-21.
Jump up ^ "Auditors criticised for role in financial crisis". Financial Times.
Jump up ^ http://www.independent.ie/business/irish/appleby-and-revenue-query-work-of-auditors-2544309.htm
Jump up ^ Davies, Rob (13 February 2018). "Carillion: accountants accused of 'feasting' on company". Guardian. Retrieved 13 February 2018.
^ Jump up to: a b Davies, Rob (16 May 2018). "'Recklessness, hubris and greed' – Carillion slammed by MPs". Guardian. Retrieved 16 May 2018.
Jump up ^ Busby, Mattha (29 September 2018). "Audit sector faces inquiry as minister points to deficiencies". Guardian. Retrieved 29 September 2018.
Jump up ^ "CMA launches immediate review of audit sector". Gov.uk. Retrieved 9 October 2018.
Jump up ^ "About Deloitte Australia". Deloitte Australia. 20 February 2015. Retrieved 6 October 2015.
Jump up ^ "Deloitte Argentina".
Jump up ^ "PwC Argentina".
Jump up ^ "PwC Bangladesh".
Jump up ^ "Brazil Office Address".
Jump up ^ "Bulgaria PwC Offices Locations".
Jump up ^ "Cambodia PwC Offices Addresses".
Jump up ^ "Canada PwC Offices Addresses".
Jump up ^ "China PwC Offices Addresses".
Jump up ^ "Egypt PwC Offices Addresses".
Jump up ^ "El Salvador PwC Offices Addresses".
Jump up ^ "Finland PwC Offices Addresses".
Jump up ^ "Ghana PwC Offices Addresses".
Jump up ^ "Hong Kong PwC Offices Addresses".
Jump up ^ "India PwC Offices Addresses".
Jump up ^ "Indonesia PwC Offices Addresses".
Jump up ^ "Israel PwC Offices Addresses".
Jump up ^ "Archived copy". Archived from the original on 2014-08-08. Retrieved 2014-08-07. CS1 maint: Archived copy as title (link)
Jump up ^ PricewaterhouseCoopers. "About site provider". PwC.
Jump up ^ "Members :: CCE-R". ccer.ro. Archived from the original on 2014-08-10.
Jump up ^ "Home - KPMG - RO". kpmg.com.
Jump up ^ "Serbia Business Registry Agency - Deloitte results".
Jump up ^ "Serbia Business Registry Agency - PwC results".
Jump up ^ "Serbia Business Registry Agency - EY results".
Jump up ^ "Serbia Business Registry Agency - KPMG results".
Jump up ^ Kokina, Julia; Davenport, Thomas H. (March 2017). "The Emergence of Artificial Intelligence: How Automation is Changing Auditing". Journal of Emerging Technologies in Accounting. 14 (1): 115–122. doi:10.2308/jeta-51730.
External links[edit]
Official website Deloitte
Official website Ernst & Young
Official website PricewaterhouseCoopers
Official website KPMG
International Consortium of Investigative Journalists, Big 4 Audit Firms Play Big Role in Offshore Murk,
G8 And Tax Avoidance - Spinwatch Exclusive on the role of the Big Four in lawmaking
Blockchain consulting and development services
International Tax Consulting Services

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