Not really teekam. Their usual way of hiring is let's say they have 50 vacancies, they will offer about 80-100 people usually ranking them by academics & some qualitative factors.

Usually the top 20% people are not interested in big 4, they will just reject straight away. The remaining some will just drag & hope for other better offers outside big4 to come along. Slowly this group will also reject until the remaining 50 people are the ones that accept & confirm start work.

Base on my observation big4 usually gets the 50 to 70 percentile (between average & above average) of any cohort of fresh grads from the local uni. Below average they not interested, too good the candidates themself not interested.