Auditing in the BRICs

Rachelle Quinn


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 auditing 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.

Full Text:




  • There are currently no refbacks.

Copyright (c) 2015 Rachelle Quinn

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

International Journal of Accounting and Financial Reporting  ISSN 2162-3082

Copyright © Macrothink Institute 

'Macrothink Institute' is a trademark of Macrothink Institute, Inc.

To make sure that you can receive messages from us, please add the '' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.