The present paper is an empirical study, the goal of which is to determine the strength of various arguments that have been used to justify tax evasion and to determine whether results differ based on certain demographic variables. A survey instrument was constructed using a seven-point Likert...

Corporate governance has become an increasingly important issue in recent years, both as a result of corporate scandals and because more than 20 transition economies in the former Soviet Union, Eastern and Central Europe are in the process of converting their economies from a central planning...

Transition economies encounter numerous problems as they go through the process of converting their centrally planned economic systems into market economies. One hurdle they face is how to attract foreign direct investment (FDI). One of the keys to attracting FDI is having financial statements...

This paper examines factors that affect the accounting system in Russia as it moves towards the adoption and implementation of International Financial Reporting Standards (IFRS). Current rules are examined and selected and Russian Accounting Standards (RAS) are compared to IFRS, followed by a...

This paper examines factors that affect the accounting system in Russia as it moves towards the adoption and implementation of International Financial Reporting Standards (IFRS). Current rules are examined and selected and Russian Accounting Standards (RAS) are compared to IFRS, followed by a...

Antidumping laws have taken on added significance since the conclusion of the Uruguay Round of GATT. Prior to the Uruguay Round, only about 40 countries enforced antidumping laws. After the Uruguay Round, all 120+ signatories have agreed to incorporate antidumping laws into their trade policy....

A search of the accounting, trade and ethics literature failed to find a single article that discussed the role that accountants play in assisting in the data gathering process of a trade investigation. Yet there are serious ethical issues that need to be addressed. Certain aspects of trade...

The countries of the world have public finance systems that can generally be broken down into three categories. Advanced western democracies (and Japan) have long-established, often complex systems. Emerging economies such as those in Eastern Europe and China are in the process of moving from...

There are a number of ethical issues in the area of international trade that affect managers. This article will address two ethical issues that have been almost totally neglected in the literature -- antidumping and sanctions. Antidumping laws are special interest legislation. Rather than...

The legal theory of blackmail is the veritable puzzle surrounded by a mystery wrapped in an enigma. Consider. Blackmail consists of two things, each indisputably legal on their own; yet, when combined in a single act, the result is considered a crime. What are the two things? First, there is...