Auditing in the BRICs

Rachelle Quinn
2015 International Journal of Accounting and Financial Reporting  
The "Big Four" international accounting firms typically provide audit, tax, and advisory services throughout the world. Emerging market growth, specifically in the countries of Brazil, South Africa, and India, is expected to be significant in the upcoming years. In this paper, specific political, economic, socio-cultural, technological, legal, ethical, environmental and geographic factors are considered in each of these countries specifically as they relate to members of the Big Four and their
more » ... uditing services. Further, Hofstede's cultural dimensions are evaluated in light of the provision of audit services within Brazil, South Africa, and India. Specific business risks and opportunities are identified for firms in each geographic location discussed.
doi:10.5296/ijafr.v5i1.6872 fatcat:bllkpctogzhbtg7x5yw45migby