Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
10488213 | Critical Perspectives on Accounting | 2005 | 20 Pages |
Abstract
It therefore seems relevant to research how auditor independence has been de jure constructed and de facto implemented in economies in transition. The paper addresses the globalisation of constructs, such as auditor independence, through the process of EU harmonisation and local responses. The authors' objective was to enable local, 'other' voices to contribute to the auditor independence debate through interviews with practitioners and regulators and insights from local media. Those silent voices from the CEE economies, in this example, Poland, may contribute to shifting the 'Iron Curtain' syndrome which prevails in Western academic writing about this part of the world.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Katarzyna Kosmala MacLullich, Pat Sucher,