Veja a seguinte notícia do Financial Times (26/07/2007):
Putting accountability to the test.
JENNIFER HUGHES - Financial Times - 26/07/2007 - London Ed1 - p. 21
How many big audit firms does it take to make a dynamic, yet stable, market?
It is a question being examined by the UK's Financial Reporting Council and a US Treasury-appointed commission, and it is also being asked in Brussels.
Its importance can be summed up as "what if a Big Four firm went the way of Arthur Andersen?" The dangers if that were to happen would be that top companies could be either temporarily not fully audited or that scrambled audits missed big problems. Either outcome could undermine confidence in the capital markets.
So far, the popular answer seems to be that only having four firms dominating the market is not a comfortable position, but that's about as far as the agreement goes.
(..) The central theme of the MPG's recommendations was a market-based solution, not one involving regulatory action - ruling out any artificial creation of a Big Five.
(...) Just 2.1 per cent of FTSE 100 companies switch auditor each year. Although constant switching is not good, either for the quality of the audit or for the disruption to the company involved, such a tiny turnover seems less than dynamic.
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