This NY Times article discusses the Big four’s dominance over the accounting industry. According to the writer’s research, the Big 4 currently handles the books of 98% of American companies, and they charge a high price for it. After the passage of the Sarbanes Oxley Act, fees for their services jumped about 45%. The writer points out how that seems like a significant amount, and maybe there should be more firms involved in the industry. I agree. I understand the value of specialization and experience, but that percentage increase in fees seems excessive. Do you think that instead of just the big four there should be the big eight as the article suggests?