International Accounting and Auditing Standards Adoption in the Eastern European Countries of the European Union: Review of Regulations and Literature-Reference-Cited by-同舟云学术

International Accounting and Auditing Standards Adoption in the Eastern European Countries of the European Union: Review of Regulations and Literature

Published:2022-05-24 Issue:2 Volume:21 Page:151-177
ISSN:1558-8025
Container-title:Journal of International Accounting Research
language:en
Short-container-title:

Author:

Rykaczewski Maria¹^ORCID,Thevenot Maya²^ORCID,Vulcheva Maria³

Affiliation:

1. Arizona State University

2. Florida Atlantic University

3. Florida International University

Abstract

ABSTRACT In this paper, we review regulatory changes surrounding the adoption of international accounting and auditing standards in 11 Central and Eastern European countries that are European Union (EU) members. Additionally, we examine the English-language research related to these changes in each jurisdiction. We find many commonalities associated with the countries' Communist past and the process of joining the EU. While many studies are being conducted in four of the countries (Czech Republic, Hungary, Poland, and Slovakia), such research is sparse in the remaining seven jurisdictions, primarily due to data availability. English-language audit research is particularly lacking. Our review outlines future research avenues and emphasizes country characteristics that must be addressed when any of the jurisdictions are a part of an international sample. Moreover, we enable international research readers to assess the generalizability of extant research findings.

Publisher

American Accounting Association

Subject

Accounting,Business and International Management

Link

https://publications.aaahq.org/jiar/article-pdf/21/2/151/82654/i1558-8025-21-2-151.pdf

Reference153 articles.

1. Aizsila, I., and IkaunieksR. 2014. Changes and challenges facing the audit profession in Latvia. Procedia: Social and Behavioral Sciences156: 627– 632. https://doi.org/10.1016/j.sbspro.2014.11.253

2. Albu, C. N., Albu N., and AlexanderD. 2014. When global accounting standards meet the local context- Insights from an emerging economy. Critical Perspectives on Accounting25 ( 6): 489– 510. https://doi.org/10.1016/j.cpa.2013.03.005

3. Albu, C. N., Albu N., Fekete S., and CuzdrioreanV. D. 2010. IFRS for SMEs in Europe—Lessons for a possible implementation in Romania. Proceedings of the 5th WSEAS International Conference on Economy and Management Transformation2: 659– 663.

4. Albu, N., Albu C. N., Bunea Ş., Calu D. A., and GirbinaM. M. 2011. A story about IAS/IFRS implementation in Romania. Journal of Accounting in Emerging Economies1 ( 1): 76– 100. https://doi.org/10.1108/20421161111107868

5. Aljinović Barać, Z., Vuko T., and ŠodanS. 2017. What can auditors tell us about accounting manipulations?Managerial Auditing Journal32 ( 8): 788– 809. https://doi.org/10.1108/MAJ-03-2017-1534

Cited by 1 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Accounting Regulation in the European Union;SSRN Electronic Journal;2023