Most papers on transfer pricing deal either with technical aspects of the topic or strategy. Research on ethical aspects of transfer pricing is almost totally absent from the business literature and is scantly covered in the ethics literature. The purpose of this paper is to fill that gap....

Corporate governance is a new and rapidly changing field in transition economies. Companies must have good corporate governance to attract foreign investment but many Russian firms have governance practices that leave much to be desired. Until a few years ago, transparency was practically...

The 15 former Soviet republics known as the Commonwealth of Independent States (CIS) all have their own national accounting and auditing certifications. These republics have been evolving in different directions since the break up of the Soviet Union. But they have at least one thing in common -...

The Russian Finance Ministry has declared that all banks and large Russian enterprises must prepare their financial statements based on international financial reporting standards (IFRS) as of January 1, 2004, a full year ahead of the European Union deadline for EU member countries. The problem...

This study focuses on the economic, ethical and cultural effects of international outsourcing, particularly in India. Outsourcing has been castigated in the press for being a domestic job killer in the US. But such a conclusion is one-sided because it only looks at the job-loss side of the coin....

Every year, Accounting Today compiles a list of the 100 most influential people in accounting. This article ranks the universities where they obtained their education based on the number of degrees issued to the top 100

Current AACSB accreditation Standards require member institutions to incorporate the United Nation’s Sustainable Development Goals (SDG) into their curriculum. The problem with this requirement is that the SDG constitute mostly erroneous economics. Professors who must incorporate SDG into...