The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3)...

Accounting profession has had a bad reputation in many countries for years. This might come from misinformation or misperception. This has been well studied around the world recently. The studies realized in the last decade mainly have been on the understanding and analyzing the opinions and/or...

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...

This study investigates the extent of compliance with international financial reporting standards (IFRSs) by listed companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure requirements in their year - 2011 financial...

The development of accounting system and practices in a country is a reflection of its economic development as well as legislative process. Turkey has not been an exception. Its economic development has led the accounting practices to change from tax and state oriented towards international...

The paper aims to present the most important characteristics of the evolution of the accounting system in Slovenia, emphasizing the most important features of the national accounting standards as well as the institutional framework that has affected the accounting development. Slovenia is a code...

The paper analyses the process of implementing International Financial Reporting Standards (IFRS) in Poland. It presents the development of accounting in its historical perspective focusing on such events as the partitions of Poland, wars, the period of the centrally planned economy, the period...

Since Ukraine gained independence in 1991, the Ukrainian economy has been undergoing constant transformation. Legislative, institutional and structural reforms have been driven by the rapidly changing business environment and much progress towards a market economy has been made. The Ukrainian...

This paper gives an overview of prior writings published by Estonian researchers that have analyzed the development of Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian international financial reporting standards’...

This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech Republic. The article deals with historical background of the Czech accounting and subsequently with particular features of implementation of IFRS after 1989, when the economic...