The International Accounting Standards Board (IASB) acquired greater legitimacy and
stature when the European Union (EU) decided to require all listed companies to prepare …

The aim of this study is to discuss the difficulties that Poland, as an example of a transition
economy, has in complying with the underlying principles of IAS and to recommend changes …

This study investigates whether national culture influences judgments made by Polish and
British accounting professionals when interpreting selected International Financial …

The paper analyses the process of implementing International Financial Reporting
Standards (IFRS) in Poland. It presents the development of accounting in its historical …

The role of the tax consultancy industry in promoting tax avoidance products is under
increasing scrutiny in the Western world. Various societal actors, such as governmental and …

This paper addresses issues of financial reporting within the context of European
harmonization and accession. The construct of the True and Fair View (hereafter TFV) …

This paper investigates the effects of adopting International Accounting Standards (IAS) on
financial statements and their value relevance for a sample of Greek firms during 2003 …

This paper provides, against a review of prior literature on the problems faced by economies
in transition from plan to market, an analysis of developments in Hungarian accounting …

This work reviews accounting research on book-tax conformity (BTC) with specific reference
to financial reporting issues. There is an ongoing debate in the accounting literature about …

This paper discusses the local construction and realisation of auditor independence in
Poland. In the last decade, in the context of European Union (EU) harmonisation and …