Gierusz, Jerzy; Kolesnik, Katarzyna; Silska-Gembka, Sylwia - In: Cogent Business & Management 9 (2022) 1, pp. 1-29
This study investigates whether national culture influences judgments made by Polish and British accounting professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We provide evidence from the Central and Eastern European...