Ever since the fall of the Berlin Wall and the implosion of the Soviet Union, centrally planned economies in Eastern and Central Europe and Central Asia have been struggling to convert their economic systems from central planning to the market. One facet of this transition is accounting...

This paper describes and summarizes the USAID Accounting Reform Project in Armenia. After a brief introduction that discusses the history and culture of Armenia, the paper goes into a discussion of the major aspects of accounting reform, which included assisting the Finance Ministry adopt and...

Outsourcing has been criticized as a practice that destroys jobs and praised as a way to cut costs and remain competitive. The accounting profession has utilized outsourcing to avail itself of expertise that is not available within the firm and to cut the cost of offering a variety of accounting...

The Russian Finance Ministry has announced that Russia will adopt International Financial Reporting Standards (IFRS) as of January 1, 2004, one full year ahead of the European Union. This move is intended to give Russian financial statements more credibility in international capital markets. The...

The 15 former Soviet republics (CIS) all have their own national accounting and auditing certifications. They have been evolving in different directions since the break up of the Soviet Union. But they have at least one thing in common - their certifications are not held in high regard beyond...

We propose a novel pedagogic design to integrate teaching earnings management and accounting ethics at the undergraduate level. Earnings management is an extensive topic related to almost every topic in collegiate accounting education. Generally Accepted Accounting Principles (GAAP) give...

Anyone who has ever had to fill out a fairly complicated federal income tax return without having the benefit of having passed the CPA exam or without having completed a masters degree in taxation might easily ask himself the question - quot;Is the Internal Revenue Code void for vagueness?quot;...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

This paper examines the issue of the ethics of tax evasion. It begins with a review of the literature and proceeds to discuss the three main views on the issue that have emerged over the last 500 years. The paper then reports on the results of a survey taken of Romanian business students and faculty

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 -...