Zimmermann, Jochen; Volckmer, Jan-Christoph - ZenTra - Center for Transnational Studies - 2012
regulatory element is the provision of assurance services by accounting firms. The Big 4 - the leading international providers of … transnationalization of accounting firms: explanations for internationalization rooted in the theory of the firm, their modes of internal … organization and limits to further transnationalization. Accounting firms are professional service firms with low fixed and high …