Editorial Approach

Big4News is an independent specialist publication covering Deloitte, PwC, EY and KPMG.

Its reporting and analysis focus on audit quality, regulation, litigation, governance, firm culture and accountability across the global Big Four. Big4News aims to go beyond corporate announcements and individual news events to examine what developments mean, how they fit into wider patterns, and why they matter.

The publication places particular emphasis on primary documents, regulatory material, court records and other verifiable sources.

Editorial Independence

Big4News is editorially independent of the firms it covers.

It does not accept sponsorship, advertising or payment from Deloitte, PwC, EY or KPMG, and editorial coverage is not determined by commercial relationships with the firms.

Big4News does not accept payment in return for editorial coverage, favourable treatment or the suppression of coverage.

The subjects covered by Big4News may include companies, regulators, professional bodies and individuals with whom the editor or contributors have had previous professional contact. Relevant relationships that could reasonably be considered material to a story are disclosed where appropriate.

Sourcing and Verification

Big4News prioritises primary sources wherever they are available.

These may include:

  • court filings and judgments;

  • regulatory decisions and enforcement notices;

  • audit inspection reports;

  • parliamentary and government records;

  • company filings and financial statements;

  • official statements and correspondence;

  • professional disciplinary decisions; and

  • original documents obtained by Big4News.

Secondary reporting is used where appropriate and attributed to the originating publication.

Where practicable, factual claims are checked against the underlying source material rather than relying solely on summaries or secondary accounts.

Links to source material are included throughout Big4News articles wherever they are useful and publicly available, allowing readers to examine the evidence themselves.

Reporting, Analysis and Allegations

Big4News distinguishes between established facts, allegations, analysis and opinion.

Allegations are attributed to the person, organisation, regulator, court filing or other source making them and are not presented as established fact unless they have been independently substantiated or determined by an appropriate authority.

Where allegations are disputed, relevant denials or competing accounts are included where material and available.

Analysis may draw conclusions from reported facts, documents and wider industry context. Those conclusions are presented as analysis rather than as independently established facts.

Big4News does not assume that the commencement of an investigation, regulatory inquiry, lawsuit or disciplinary process establishes wrongdoing.

Right of Reply

Where an article contains significant criticism of an identifiable person, firm or organisation, Big4News seeks comment where appropriate and reports substantive responses fairly.

Whether a request for comment is necessary will depend on factors including the nature of the article, whether the matter has already been addressed publicly, the significance of the allegation and the availability of an existing response.

A decision not to respond to a request for comment is not treated as evidence supporting an allegation.

Corrections and Clarifications

Big4News aims to correct factual errors promptly.

Where a correction materially changes the meaning or understanding of an article, the correction will normally be identified on the article.

Clarifications may also be added where published information was accurate but could reasonably have created a misleading impression or where subsequent information materially improves the reader’s understanding.

Minor typographical, grammatical, formatting or linking errors may be corrected without a formal correction notice where they do not affect the substance of the article.

Readers who believe an article contains an error are encouraged to contact Big4News and, where possible, provide supporting evidence.

Expert Voices and Guest Contributors

Big4News publishes contributions from academics, practitioners, former regulators, industry specialists and others with relevant expertise or experience.

Guest contributions are reviewed before publication for relevance, clarity and factual accuracy. Publication does not imply that Big4News endorses every view expressed by a contributor.

Expert Voices articles are clearly identified as contributed pieces.

Contributors are expected to disclose professional, financial or other relationships that are materially relevant to the subject of their contribution. Relevant conflicts or affiliations may be disclosed to readers where appropriate.

The views expressed in an Expert Voices article are those of its author unless explicitly stated otherwise.

Use of Artificial Intelligence

Big4News may use artificial-intelligence tools to assist with elements of the editorial process.

These tools may be used to help:

  • review and organise large volumes of documents;

  • identify issues requiring further investigation;

  • compare source material;

  • check structure and clarity;

  • assist with research; and

  • identify potential factual inconsistencies or questions requiring verification.

AI-generated output is not treated as a source.

Factual claims, quotations, statistics, names, dates and citations must be checked against the underlying source material before publication where they are material to an article.

Artificial intelligence does not determine Big4News’s editorial conclusions or what the publication chooses to investigate or publish.

Final responsibility for editorial judgement, factual verification and published content rests with the editor.

About the Editor

Big4News was founded and is edited by Claudine Cassar, a former Deloitte equity partner who previously led Deloitte Malta’s consulting practice.

Her professional background gives her first-hand experience of Big Four partnership structures, governance, professional-services culture and the commercial pressures within large professional firms.

She has no ongoing affiliation with Deloitte or any of the other Big Four firms.

Her analysis has been quoted by media outlets in the UK, Australia and the US, including City AM, Banking Day and CFO Brew. In Ireland, she has been interviewed live by Newstalk Business Editor and former BBC senior business correspondent Joe Lynam on Breakfast Business.

Read more about Claudine Cassar →

Contact, Corrections and Tips

Big4News welcomes corrections, documentary evidence, story suggestions and information from people with first-hand knowledge of the Big Four and the organisations they audit or advise.

Sources who wish to discuss information confidentially are encouraged to make that clear when making contact.

Big4News assesses information independently and publication is never guaranteed.

For corrections, editorial enquiries or story tips, contact:

big4news@claudinecassar.com


For more about the publication’s mission, see About Big4News. For more about the editor and founder, see About Claudine Cassar.