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If you already have a few years experience beforehand then you could absolutely try to negotiate your pay. But straight out of college? You’re lucky to get into a Big 4. Stay there for a few years and explore more options after that.
Straight out of college? You could try but I think it is what it is. Anything else, absolutely try.
Straight out of college no chance. Absolute best case maybe can negotiate the signing bonus. Were you expecting a lot? Big4 is definitely not known for paying well early in your career, though you will get good raises and generally outpace those who are at smaller firms
You can thank all of the noise about the gender gap. If you pay everybody the same there is no gap.
Several years ago PwC significantly tightened the pay bands. Base pay is based on the local market, role, level and years at that level. There is little variation within the band. Bonuses are based on performance.