This dissertation has been focused on examining and analysing the challenges that are faced by international accounting and auditing firm when seeking to extend their presence into emerging markets.
Emerging markets, including those of China, Russia and
India, are have an increasing impact on both world trade and
the performance of the global financial markets. This has
provided opportunities for international accounting firms to
expand their global reach into new markets. However, due to
difference in the political and cultural structure of these
market places, it is apparent that there are challenges to
entry for the accounting firms that need to be addressed if
they are to succeed with this strategy.