Isn’t that just because most of the biggest companies are audited by the Big 4, and in order to be a big accounting scandal, you need to be a big company?
I feel like this is pointing out something like, “More criminals drive Ford trucks than any other truck” which is true, but just because more people drive that brand than any other?
A Ford truck is not able to consciously collude with the criminal.
Partners in the small set of auditors/accountants that can deal with big companies will kindly send the command to overlook certain important documents if they are paid enough.
Sure, but arguing that requires separate evidence other than "all the biggest frauds were committed by companies audited by the big 4". That observation adds no evidence.
I feel like this is pointing out something like, “More criminals drive Ford trucks than any other truck” which is true, but just because more people drive that brand than any other?
Reminds me of https://xkcd.com/1138/