The paper draws on the organizational change literature in order to provide a theoretical framework for the post-Velvet Revolution changes in Czech accounting. The former system is modelled as an amalgam of interpretive schemes, design archetypes and subsystems. The former system is seen as...

With the collapse of communism in Czechoslovakia', and the subsequent desire of Czechoslovakia to join the European Union, in common with other countries in Central Europe, Czechoslovakia utilized the Fourth Directive as a 'toolkit' in designing part of its new accounting legislation. In...

The independence of auditors is regarded as key to their credibility as external verifiers of external financial statements. The requirement for external auditors to be independent of their clients when undertaking an audit is enshrined in the International Federation of Accountants' (IFAC) Code...

In recent years, there has been a large growth in audit markets around the world as many formerly planned economies have moved to become market economies (transitional economies) and the Big Six (now the Big Five) accountancy firms have established a large presence in many of these economies....

This paper is a study of the development of accounting in Ukraine since 1990. Ukraine is one of the states created in post-Soviet space where the problems of economic transition have influenced the development of accounting. Until 1997, accounting was mainly for the purposes of taxation, and the...

As the economies in Central Europe have commenced their transformation from centrally planned to market-led economies, each country has implemented a new legal framework for accounting and auditing. This provides a unique opportunity to research the implementation of aspects of accounting and...

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...

Purpose: Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and...