Big 4 (big four) is een bijnaam voor de 4 accountantskantoren Deloitte, KPMG, Ernst & Young en PricewaterhouseCoopers. Samen domineren ze de markt voor financiële diensten zoals auditing (accounting), belastingconsulting en dergelijke.
Er was niet altijd een Big 4 overigens. De Big 4 zijn ontstaan na verschillende samensmeltingen en na het omvallen van Arthur Andersen.
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