The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...

Der angeblich meistverkaufte Existenzgründungsratgeber (vgl. BA 12/94); Autor hält dazu Seminare am Gestalt-Institut Köln (anerkannte Weiterbildungseinrichtung). Flott geschrieben, pragmatisch. Ersetzt frühere Ausgaben. Ärgerlich nur, dass ein Drittel der Seiten unbedruckt ist, Preis hätte...

В работе проведен лингвокультурный анализ учетных концептов: обсуждаются структура, содержание, значения и образы, формирующие концептосферы понятий «учет» и...

In higher education, the topic on auditing is intensively studied in great details to note the importance on reviewing and evaluating financial reports of various organizations. It is also known that auditing is regarded as the reference point for business growth as financial records become the...

The paper examines an early case of creative accounting, and how, during British industrialization, accounting was enlisted by the manufacturers’ interest to resist demands, led by the ‘Ten hours’ movement, for limiting the working day. In contrast to much of the prior literature, which...