International Accounting and Auditing Standards Adoption in Non-EU Eastern European Countries: Review of Regulations and Literature

IF 0.9 Q3 BUSINESS, FINANCE
Maria Rykaczewski, Maya Thevenot, M. Vulcheva
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引用次数: 1

Abstract

In this paper, we review the regulations and research on the adoption of international accounting and audit standards in eleven Eastern European countries outside of the European Union. We find many regulatory commonalities among these jurisdictions related to their Communist-bloc heritage. The state remains the most important stakeholder and tax accounting dominates financial reporting. The work of local auditors is considered less reliable than that of their Big 4 counterparts. International organizations and the Big 4 auditors provide stimuli for and assistance with international standards’ adoption. Accounting and audit research is limited. The scarcity of data forces most authors to focus on the qualitative evaluation of accounting and audit reforms. Some opt for surveys. Few papers include empirical analyses. Our review covers jurisdictions, which have received limited attention in prior literature. We inform future empirical work and speak to the generalizability of previous research findings to this set of countries.
非欧盟东欧国家采用国际会计和审计准则:法规和文献综述
本文回顾了欧盟以外的11个东欧国家采用国际会计和审计准则的法规和研究。我们发现这些司法管辖区之间的许多监管共性与其共产主义集团遗产有关。政府仍是最重要的利益相关者,税务会计在财务报告中占主导地位。当地审计机构的工作被认为不如四大会计师事务所可靠。国际组织和四大审计机构为国际标准的采用提供了激励和帮助。会计和审计研究是有限的。数据的稀缺迫使大多数作者将重点放在会计和审计改革的定性评价上。有些人选择调查。很少有论文包括实证分析。我们的审查涵盖了在以前的文献中受到有限关注的司法管辖区。我们为未来的实证工作提供信息,并将以往的研究结果推广到这组国家。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
1.40
自引率
16.70%
发文量
19
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