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Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India, Vikram G. Desai
Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India, Vikram G. Desai
Electronic Theses and Dissertations
This dissertation focuses on the globalization of audit markets. In particular, this dissertation is studying the entry of the Big Four accounting firms into India post-economic and political reforms of the early 1990s. The dissertation is comprised of three separate, but related studies. Each study appeals to prior research in accounting and related disciplines to examine the entry of the Big Four accounting firms in India. The first study appeals to audit market and economic research on incumbent pricing to examine ways in which local accounting firms in India adapted to the competition introduced by the Big Four accounting firms. …