“…To signal this new creditworthiness, the Big Four are moving aggressively to integrate their FLPs within their international networks, thereby subjecting them to the same hierarchical controls, branding, strategy, processes, standards, and values as the rest of the business. These efforts to achieve greater harmonization and control are in turn reinforced by sophisticated client management systems and a culture of reciprocity under which lawyers working in their legal practices worldwide play multiple roles simultaneously—for example, as part of the legal service line, an industry group, a particular geographic location, and a number of client teams—thereby interacting with other professionals with different expertise (e.g., tax, consulting, accounting, financial, or industry-specific or local expertise) around the world (Greenwood et al 2010; Hydle, Kvålshaugen, and Breunig 2014). Greenwood et al (2010) label this form of matrix organization “multiplex,” although as several scholars have noted, this terminology may overstate the degree to which the Big Four have actually achieved transnational integration (Boussebaa and Morgan 2015; Spence et al 2015).…”