This paper examines the role of large accounting firms in the emergence of a transnational regulatory field in professional services. We use neo-institutional theory to illuminate the process by which new fields are created. We observe a shift in the structural boundaries of professional...

As major multinationals involved in global expansion, the Big Six are investing in new markets throughout those parts of the world where they believe they can make money. This paper presents a detailed case of how one of the Big Six invested in the former Soviet Union, as it moved towards...