The United States Agency for International Development (USAID) initiated a regional accounting certification program in the Russian language several years ago. It started in Central Asia and spread to Ukraine and a few other former Soviet republics several years later. Headquarters for the...

Accounting certification in the former Soviet republics lacks credibility. Accountants are not familiar with International Financial Reporting Standards or International Standards on Auditing. Certifications can be bought. Audit opinions can be sold. Financial statements that are auditing by...

Since the collapse of the Soviet Union each of the former Soviet republics has started the process of moving away from central planning and toward a market economy. Part of that process involves private sector institution building. One private sector institution that has generally experienced a...

This study examines the relationship between education and the choice to become self-employed using Panel Study of Income Dynamics data. It finds that educational attainment is an important determinant of self-employment. Goods-producing entrepreneurs tend to be in construction, whereas...

The teaching of HRM has long faced reluctance among business school learners. In spite of the growing importance of people issues in business contexts, the lack of adequate measures and links between HRM and the finance arena largely prevents the subject from gaining salience in managers'...

San Antonio used the scrutiny regime to decide whether there was an Equal Protection right to housing. However, Lawrence abolished the scrutiny regime. So how do we evaluate whether there is an education right under Equal Protection? The right to education in the Texas Constitution shows us that...

Many economics principles textbooks mention that stocks and bonds are substitutes, and some textbook authors state that stocks are riskier than bonds. Most people seem to believe this idea. Whenever the stock market is volatile, money flows from the stock market into the safe haven of the bond...

The decline and fall of the Soviet empire has had profound effects on accounting and the accounting profession in the former Soviet republics. As the nations of the former Soviet Union have started to shift from central planning to a market economy they have encountered difficulties in adopting...