The software organizations are outsourcing their development activities across the geographical border due to huge business gains. However, the adoption of the global software development (GSD) paradigm is not straightforward; various challenges are associated with it, particularly related to the requirements engineering (RE) process. The objective of this study is to identify the barriers to the RE process faced during GSD. To achieve this, we have conducted a systematic mapping study and questionnaire survey to identify and validate the barriers of the RE process with industry practitioners. A total of 20 barriers were identified and validated with the experts. Moreover, we have performed organization types (client and vendor), organization size (small, medium, and large) and experts' levels (junior, intermediate, and senior) based analysis to provide a clear understanding of the RE barriers in the three different context. Besides, we have also developed a theoretical framework by mapping the investigated barriers into six core knowledge areas of software process improvement. The mapping results indicated that project administration is the most significant knowledge area of investigated barriers. We believe that the findings of this study will provide a framework that assists the GSD practitioners in developing an effective plan and strategies to improve the RE process in the GSD context. INDEX TERMS Global software development, requirements engineering (RE), empirical investigation, client, vendor.