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. The second study is an account of the change in the organizational field of the Indian accounting profession caused by the entry of the multinational accounting firms from 1990 to 2005 from a social constructionist perspective using the model of nonisomorphic change. The third study examines the change in the Indian accounting profession from 1990 to 2005 caused by the entry of the Big Four accounting firms in India from a critical perspective. It appeals to the theories of globalization to examine the change. Taken together, these studies attempt to provide the Big Four accounting firms useful information about the pricing strategies likely to be faced by them from local accounting firms in a new market, provide insights into the multiple roles played by professional associations in the process of radical change in the organizational field, and emphasize that globalization of accounting markets has not been accompanied by a level playing field for the local accounting profession in the globalized markets.
| Identifer | oai:union.ndltd.org:ucf.edu/oai:stars.library.ucf.edu:etd-4139 |
| Date | 01 January 2007 |
| Creators | Desai, Vikram G. |
| Publisher | STARS |
| Source Sets | University of Central Florida |
| Language | English |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | Electronic Theses and Dissertations |
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