That assumption would be incorrect. D&L, E&Y, KPMG, or PWC do not take on clients because they can afford it. They take them on because they believe the company has a viable market share in their line of busines, and because they believe the company is already following GAAP standards.
Thay DO NOT want to, nor do they need to, take on a headache as a client.
I understand your philosophy, but it doesn't work that way for the Big 4.