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 World Bank has published a series of reports on corporate governance as part of its project on the Reports on the Observance of Standards and Codes (ROSC). The corporate governance principles in its ROSC Reports are benchmarked against the OECD's Principles of Corporate Governance (OECD...

This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and Auditing of Financial Reporting” was signed into law in 2012. Some of its provisions became effective immediately, while others became effective in January 1, 2013. The law...

This paper presents a brief overview of Armenia's public finance system and compares it to the public finance systems of 160 other countries and to the public finance systems of the other 14 former Soviet republics. Fiscal burden is discussed as a factor that affects foreign investment

This paper reports on the education segment of the USAID Accounting Reform Project in Bosnia and Herzegovina. The USAID program trained both professors and practitioners. The author was a consultant for the private consulting firm that won the USAID contract for Bosnia and Herzegovina

This study compares and contrasts the accounting education provided by Ukrainian universities with that given at American universities. Two typical universities were chosen for comparison purposes, one Ukrainian and one American. Their curricula were compared and evaluated. Ukrainian accounting...