Omer and Marjorie K. Shelley - examined more than 7, 000 Big 4 audit client engagements between 2006 through 2010.

FORBES: Audit Firm Rotation: Maybe Make A Switch When The Government Takes Over

You typically see the AICPA consulting standards cited when an audit firm performs technology consulting engagements that blow-up.

FORBES: A Tale of Two Lawsuits -- PricewaterhouseCoopers and Colonial Bank

Financial services consultant Promontory and global audit firm PricewaterhouseCoopers are the biggest winners, with seven of the 14 foreclosure review engagements between them.

FORBES: Sheila Bair Called It - Foreclosure Lookback Reviews Are A "Ruse"