Her opinion was that if one Big 4 wasn’t the right fit for me, there was still a good chance that I would like one of the others. I had been thinking that they might have some differences in culture, but would otherwise be about the same to work for. What I got from our conversation is that there are differences, and that there are also differences within any one of the big firms depending on which part of the country they’re located in.

The main selling point of Big 4 seems to be the “opportunities” you get from them. I think that people are referring to opportunities to move to a good job when they say “opportunity,” and are not necessarily referring to opportunities within the firm.

Then again, Big 4 does offer opportunities to re-locate while still working for the same company. That can make life easier if your spouse has to move for work, as you can hope for a transfer, rather than having to quit and find a new job entirely. Also, you can move to a different job within the firm, such as from audit to tax or forensics if you aren’t happy with your job. I don’t think a smaller firm could be so flexible.

Another good point that my professor made was that since there are fewer people at a small firm, then it could be even harder to fit in because there would be less diversity.

I’m not sure what to conclude here. I think a smaller firm could be nicer, but you would need to be pretty clear on what you want. For example, I know there is at least one regional firm that does a lot of forensic accounting, so if you knew that’s what you wanted to focus on, you could go for a job there.

I think I have to really define what I’m looking for before I fling myself into the job search again, so that I can explain to a potential employer exactly why it is I would love to work for their firm.

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