Zimmermann, Jochen; Volckmer, Jan-Christoph - ZenTra - Center for Transnational Studies - 2012
transnationalization of accounting firms: explanations for internationalization rooted in the theory of the firm, their modes of internal … intangible assets. This limits the theories that can explain the internationalization of firms. We examine which theories are the … most promising to explain the internationalization of the Big 4. Regarding their internal structures, our empirical …