A notion of auditor independence, envisaged as crucial to the credibility of the audit function, resides in professional Codes of Ethics in much of the western world. Since the beginning of the 1990s, the auditor independence construct has been imported eastwards and incorporated into...

The enabling role of accounting in supporting classical contractual exchange has been extensively analysed in agency theory. In contrast, analyses the role of accounting in enabling empirically important and welfare‐enhancing long‐term relations which rely on trust and co‐operation rather...

Purpose – The purpose of this paper is to analyse how farm production and input use (land, variable inputs, labour, and capital) is related to farm access to credit in the Central and Eastern Europe (CEE) transition countries. Design/methodology/approach – Drawing on a unique farm level...

Purpose – The paper aims to describe a network of training centres (TCN‐LIS) to support continuing professional development (CPD) of library and information specialists in countries of Central and Eastern Europe and Central Asia, funded by the Open Society Institute (OSI). It also aims to...

Purpose – The purpose of this paper is to assess the relationship between ownership structure and company performance of public companies. The central tenet of the analysis is that separation of ownership and control has an adverse effect on the value of the firm, as information asymmetry...

Purpose – This paper aims to contribute to the understanding of internationalisation processes in transition economies, and to make an attempt to conceptualise a new model of entrepreneurial internationalisation. Design/methodology/approach – A theoretical model of entrepreneurial...

Purpose – The study deals with institutional factors that have impact on the operation of east‐west alliances. Applying Kostova and Roth's terminology of institutional and relational contexts, this paper aims to address how alliance relationship based on resources, learning and performance...

Purpose – The purpose of this paper is to introduce and contextualize this special issue of the Baltic Journal of Management and provide a route map for the reader through the various contributions. Design/methodology/approach – This overarching paper contextualizes the theme and introduces...

Purpose – The purpose of this paper is to propose an “extended conceptualization of the business case” including both organizational characteristics and institutional conditions to analyse employer involvement in extra statutory childcare and leave arrangements. Special attention is given...

Purpose – The purpose of this paper is to investigate, theoretically and empirically, how entrepreneurial firms' perceptions of formal institutions differ across Central and Eastern European (CEE) economies. Design/methodology/approach – The paper uses data from the World Bank Group's World...