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Accounting research in former Soviet bloc countries: Past trends and current and future developments

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  • Krivogorsky, Victoria
  • Mintchik, Natalia
  • Alon, Anna

Abstract

This paper aims to provide an analysis of the articles published in the JIAAT special issue and relevant streams of academic literature investigating the challenges and evolution of accounting regulations and practices in former Soviet Bloc countries. Below we review the articles included in the special issue and highlight their unique contributions.

Suggested Citation

  • Krivogorsky, Victoria & Mintchik, Natalia & Alon, Anna, 2023. "Accounting research in former Soviet bloc countries: Past trends and current and future developments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    • Handle: RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000083
    DOI: 10.1016/j.intaccaudtax.2023.100529
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    17. Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
    18. Baruch Lev, 2019. "Ending the Accounting-for-Intangibles Status Quo," European Accounting Review, Taylor & Francis Journals, vol. 28(4), pages 713-736, August.
    19. Aray, Yulia & Dikova, Desislava & Garanina, Tatiana & Veselova, Anna, 2021. "The hunt for international legitimacy: Examining the relationship between internationalization, state ownership, location and CSR reporting of Russian firms," International Business Review, Elsevier, vol. 30(5).
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    24. Orie E. Barron & Donal Byard & Charles Kile & Edward J. Riedl, 2002. "High‐Technology Intangibles and Analysts’ Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 40(2), pages 289-312, May.
    25. Chia-Ling Cheng & Fan-Hua Kung, 2016. "The effects of mandatory corporate social responsibility policy on accounting conservatism," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 15(1), pages 2-20, February.
    26. Srivastava, Anup, 2014. "Why have measures of earnings quality changed over time?," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 196-217.
    27. Grzybek, Olga, 2023. "Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    28. Irena Solodchenko & Pat Sucher, 2005. "Accounting in Ukraine since independence: Real politik, problems and prospects," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 603-633.
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    34. Halme, Minna & Roome, Nigel & Dobers, Peter, 2009. "Corporate responsibility: Reflections on context and consequences," Scandinavian Journal of Management, Elsevier, vol. 25(1), pages 1-9, March.
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    36. Petia Koleva & Nathalie Rodet-Kroichvili & Patricia David & Jana Marasova, 2010. "Is corporate social responsibility the privilege of developed market economies? Some evidence from Central and Eastern Europe," Post-Print halshs-00728515, HAL.
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    38. Robert M. Bowen & Shivaram Rajgopal & Mohan Venkatachalam, 2008. "Accounting Discretion, Corporate Governance, and Firm Performance," Contemporary Accounting Research, John Wiley & Sons, vol. 25(2), pages 351-405, June.
    39. Shankar Shaw, Tara & Raithatha, Mehul & Krishnan, Gopal V. & Cordeiro, James J., 2021. "Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
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    41. Abdirahman Anas & Hafiz Majdi Abdul Rashid & Hairul Azlan Annuar, 2015. "The effect of award on CSR disclosures in annual reports of Malaysian PLCs," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(4), pages 831-852, October.
    42. Bożena Ryszawska, 2019. "The Role of CSR in the Transition to a Green Economy," CSR, Sustainability, Ethics & Governance, in: Aneta Długopolska-Mikonowicz & Sylwia Przytuła & Christopher Stehr (ed.), Corporate Social Responsibility in Poland, pages 105-119, Springer.
    43. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
    44. Garanina, Tatiana & Aray, Yulia, 2021. "Enhancing CSR disclosure through foreign ownership, foreign board members, and cross-listing: Does it work in Russian context?," Emerging Markets Review, Elsevier, vol. 46(C).
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    51. Vinokurov, Evgeny, 2017. "Eurasian Economic Union: Current state and preliminary results," Russian Journal of Economics, Elsevier, vol. 3(1), pages 54-70.
    52. Manel Labidi & Jean-François Gajewski, 2019. "Does increased disclosure of intangible assets enhance liquidity around new equity offerings?," Post-Print hal-02050598, HAL.
    53. Maurizio Massaro & John Dumay & James Guthrie, 2016. "On the shoulders of giants: undertaking a structured literature review in accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(5), pages 767-801, June.
    54. Mary E. Barth & Ron Kasznik & Maureen F. McNichols, 2001. "Analyst Coverage and Intangible Assets," Journal of Accounting Research, Wiley Blackwell, vol. 39(1), pages 1-34, June.
    55. Nathalie Rodet-Kroichvili & Petia Koleva & Patricia David & Jana Marasova, 2010. "Is corporate social responsibility the privilege of developed market economies? Some evidence from Central and Eastern Europe," Post-Print halshs-00514566, HAL.
    56. Mennicken, Andrea, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
    57. Philip Brown & John Preiato & Ann Tarca, 2014. "Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 1-52, January.
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    64. Anna Alon & Oksana Kim, 2022. "Protectionism through legislative layering: Implications for auditors and investors," Journal of International Business Policy, Palgrave Macmillan, vol. 5(3), pages 363-383, September.
    65. Chia-Ling Cheng & Fan-Hua Kung, 2016. "The effects of mandatory corporate social responsibility policy on accounting conservatism," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 15(1), pages 2-20, February.
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