The ongoing harmonization procedure with the European market (the European regulation from the year 2002), based on using international accounting standards, lead to forming of new reforms in the Polish accounting system. The Polish accounting system has made significant changes in the year...

The polemic refers to the article on frauds and its various forms. It claims an internal audit as a major preventative measure against frauds and questions the role of an external audit. Such point of departure remains, in my opinion very contested issue. Were an external auditors guided by...

Purpose – The purpose of this paper is to investigate whether perceptions of distributive, procedural and interactional justice can explain the frequently reported low organizational commitment of managers in corporate mergers. Specifically, it aims to examine whether each of the justice...

The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is...

Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a contribution to the ongoing debates concerning the merits of rules‐ and principles‐based accounting systems and the value of a rule‐overriding requirement of fair presentation in...

Considers rhetoric and discourse in financial accounting and how rhetoric/discourse was employed by the directors of a New Zealand property company. The particular case cited is that of the New Zealand Land Company 1882‐1890. Shows how land may be transferred from indigenous owners and...

Purpose – To highlight the pressures that the auditors would face in the era of globalisation and the challenges they should be willing to accept in order to maintain trust and integrity. Design/methodology/approach – A wide range of articles and journals published in international journals...

Swedish legislators and financial reporting regulators have experienced the vagaries of legislating EC Directives into their statutes. By changing their mind about including “true and fair” in the auditor’s report regulators have drawn attention to the need for an override provision if...

In order to normalize the financial account of two kinds of economic organizations, the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives（ Trial） issued by the Ministry of Finance . The...