DAVID L. MCKEE is Professor of Economics in the Graduate School of Management of Kent State University, where he specializes in development economics and economic change. His most recent books, coauthored with Don E. Garner and Yosra AbuAmara McKee, are Accounting Services, the Islamic Middle East and the Global Economy (1999), Accounting Services and Growth in Small Economies (1998), and Accounting Services, Growth and Change in the Pacific Basin (1996) also coauthored by Yosra AbuAmara McKee, all published by Quorum Books.DON E. GARNER is Professor and former Chair of the Department of Accounting at California State University, Stanislaus. He is a certified public accountant and a certified internal auditor as well as a specialist in auditing and accounting.YOSRA ABUAMARA MCKEE is an adjunct faculty member in Economics at Kent State University. Her work on international trade and services, economic integration and regional development has been aired in various professional publications and presentations.

• Introduction The General Frame of Reference The Role of Offshore Financial Centers The Centers, International Services, and the Accounting Firms Offshore Financial Centers and the Accounting Firms in a Global Perspective Offshore Financial Centers and the Major Accounting Firms in Regional Contexts The Firms in Selected Caribbean and North Atlantic Centers The Firms in Selected European Centers The Firms in Offshore Centers in the Persian Gulf, the Indian Ocean and the Far East Institutional Parameters for Accounting Practice Accounting and Business Environment in the Caribbean and the North Atlantic The Climate for Accounting and Business Services in Selected European Centers Accounting and Business Environment in the Persian Gulf, the Indian Ocean and the Far East Implications For Growth and Change Offshore Financial Centers, Accounting Services and the Global Economy Some Final Reflections Bibliography Index

DAVID L. MCKEE is Professor of Economics in the Graduate School of Management of Kent State University, where he specializes in development economics and economic change. His most recent books, coauthored with Don E. Garner and Yosra AbuAmara McKee, are Accounting Services, the Islamic Middle East and the Global Economy (1999), Accounting Services and Growth in Small Economies (1998), and Accounting Services, Growth and Change in the Pacific Basin (1996) also coauthored by Yosra AbuAmara McKee, all published by Quorum Books.DON E. GARNER is Professor and former Chair of the Department of Accounting at California State University, Stanislaus. He is a certified public accountant and a certified internal auditor as well as a specialist in auditing and accounting.YOSRA ABUAMARA MCKEE is an adjunct faculty member in Economics at Kent State University. Her work on international trade and services, economic integration and regional development has been aired in various professional publications and presentations.

• Introduction The General Frame of Reference The Role of Offshore Financial Centers The Centers, International Services, and the Accounting Firms Offshore Financial Centers and the Accounting Firms in a Global Perspective Offshore Financial Centers and the Major Accounting Firms in Regional Contexts The Firms in Selected Caribbean and North Atlantic Centers The Firms in Selected European Centers The Firms in Offshore Centers in the Persian Gulf, the Indian Ocean and the Far East Institutional Parameters for Accounting Practice Accounting and Business Environment in the Caribbean and the North Atlantic The Climate for Accounting and Business Services in Selected European Centers Accounting and Business Environment in the Persian Gulf, the Indian Ocean and the Far East Implications For Growth and Change Offshore Financial Centers, Accounting Services and the Global Economy Some Final Reflections Bibliography Index

DAVID L. MCKEE is Professor of Economics in the Graduate School of Management of Kent State University, where he specializes in development economics and economic change. His most recent books, coauthored with Don E. Garner and Yosra AbuAmara McKee, are Accounting Services, the Islamic Middle East and the Global Economy (1999), Accounting Services and Growth in Small Economies (1998), and Accounting Services, Growth and Change in the Pacific Basin (1996) also coauthored by Yosra AbuAmara McKee, all published by Quorum Books.DON E. GARNER is Professor and former Chair of the Department of Accounting at California State University, Stanislaus. He is a certified public accountant and a certified internal auditor as well as a specialist in auditing and accounting.YOSRA ABUAMARA MCKEE is an adjunct faculty member in Economics at Kent State University. Her work on international trade and services, economic integration and regional development has been aired in various professional publications and presentations.

• Introduction The General Frame of Reference The Role of Offshore Financial Centers The Centers, International Services, and the Accounting Firms Offshore Financial Centers and the Accounting Firms in a Global Perspective Offshore Financial Centers and the Major Accounting Firms in Regional Contexts The Firms in Selected Caribbean and North Atlantic Centers The Firms in Selected European Centers The Firms in Offshore Centers in the Persian Gulf, the Indian Ocean and the Far East Institutional Parameters for Accounting Practice Accounting and Business Environment in the Caribbean and the North Atlantic The Climate for Accounting and Business Services in Selected European Centers Accounting and Business Environment in the Persian Gulf, the Indian Ocean and the Far East Implications For Growth and Change Offshore Financial Centers, Accounting Services and the Global Economy Some Final Reflections Bibliography Index