The internationalisation of the big six certified public accounting firms into the emerging countries of South-East Asia

Abstract

This study aims to examine the internationalisation of the Big Six CPA firms into the 4 emerging countries of Vietnam, Myanmar, Cambodia and Laos. While these countries have sparked considerable interest from investors due to their recent liberalisation, little is known about the responses of the Big Six CPA firms in this context. This study first investigates the impetus behind the movement of the Big Six CPA firms into these countries. Following this will be an account of how their entry modes have evolved in these countries. Finally, the factors that shaped their patterns of evolution will be discussed.