From Whitaker's perspective, one of the biggest problems in the accounting industry is the Big Four firms have gotten too close to the companies they audit, he told Business Insider. As of last fall, PwC had been Mattel's auditor for 45 years, The Journal reported. In addition to examining Mattel's financial books, PwC has also provided Mattel tax consulting and advice, charging $1.2 million in 2018 for such services, according to a document the company filed with the SEC.