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Trajectories of accounting and auditing development in EU enlargement: comparative analysis of ten new member states

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  • Judy Day
  • Peter Taylor

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  • Judy Day & Peter Taylor, 2010. "Trajectories of accounting and auditing development in EU enlargement: comparative analysis of ten new member states," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 313-350, November.
    • Handle: RePEc:kap:jmgtgv:v:14:y:2010:i:4:p:313-350
    DOI: 10.1007/s10997-009-9103-z
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    References listed on IDEAS

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    1. Katharina Pistor & Martin Raiser & Stanislaw Gelfer, 2000. "Law and Finance in Transition Economies," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 8(2), pages 325-368, July.
    2. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1998. "The development of the role of the statutory audit in the transitional Polish economy," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 407-440.
    3. Ryszard Zukowski, 2004. "Historical path dependence, institutional persistence, and transition to market economy: The case of Poland," International Journal of Social Economics, Emerald Group Publishing, vol. 31(10), pages 955-973, Septembe.
    4. Katalin Borbély & Lisa Evans, 2006. "A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation," Accounting in Europe, Taylor & Francis Journals, vol. 3(1), pages 135-168, October.
    5. Karen Henderson, 2003. "Developments in the Applicant States," Journal of Common Market Studies, Wiley Blackwell, vol. 41(S1), pages 157-172, September.
    6. La Porta, Rafael & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, 1997. "Legal Determinants of External Finance," Journal of Finance, American Finance Association, vol. 52(3), pages 1131-1150, July.
    7. K. Illes & P. Weetman & A. H. Clarkson & M. Fraser, 1996. "Change and choice in Hungarian accounting practice," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 523-543.
    8. Rafael La Porta & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, 1998. "Law and Finance," Journal of Political Economy, University of Chicago Press, vol. 106(6), pages 1113-1155, December.
    9. Katarzyna Kosmala-MacLullich, 2003. "The true and fair view construct in the context of the Polish transition economy: some local insights," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 465-487.
    10. Charitou, Andreas & Vafeas, Nikos & Zachariades, Charis, 2005. "Irrational investor response to stock splits in an emerging market," The International Journal of Accounting, Elsevier, vol. 40(2), pages 133-149.
    11. Crane, Keith, 1991. "Institutional Legacies and the Economic, Social, and Political Environment for Transition in Hungary and Poland," American Economic Review, American Economic Association, vol. 81(2), pages 318-322, May.
    12. Paul G. Hare, 1991. "Hungary: In Transition to a Market Economy," Journal of Economic Perspectives, American Economic Association, vol. 5(4), pages 195-201, Fall.
    13. Katarzyna Kosmala, 2005. "True and Fair View or rzetelny i jasny obraz ? A survey of polish practitioners," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 579-602.
    14. Katharina Pistor, 2000. "Patterns of legal change: shareholder and creditor rights in transition economies," Working Papers 49, European Bank for Reconstruction and Development, Office of the Chief Economist.
    15. Judy Day & Peter Taylor, 2004. "Institutional Change and Debt-based Corporate Governance: A Comparative Analysis of Four Transition Economies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 8(1), pages 73-115, March.
    16. Pat Sucher & Ivan Zelenka, 1998. "The development of the role of the audit in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 723-751.
    17. Maria Krambia‐Kapardis & Jim Psaros, 2006. "The Implementation of Corporate Governance Principles in an Emerging Economy: a critique of the situation in Cyprus," Corporate Governance: An International Review, Wiley Blackwell, vol. 14(2), pages 126-139, March.
    18. Josef C. Brada, 1991. "The Economic Transition of Czechoslovakia from Plan to Market," Journal of Economic Perspectives, American Economic Association, vol. 5(4), pages 171-177, Fall.
    19. Derek Bailey & Jaan Alver & Jonas Mackevicius & Vilma Paupa, 1995. "Accounting law reform in the Baltic states: the initial steps," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 685-711.
    20. World Bank, 2002. "Transition, The First Ten Years : Analysis and Lessons for Eastern Europe and the Former Soviet Union," World Bank Publications - Books, The World Bank Group, number 14042.
    21. Svetlana Bychkova, 1996. "The development and status of auditing in Russia," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 77-90.
    22. Z. Boross & A. H. Clarkson & M. Fraser & P. Weetman, 1995. "Pressures and conflicts in moving towards harmonization of accounting practice: the Hungarian experience," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 713-737.
    23. repec:bla:jcmkts:v:41:y:2003:i::p:191-206 is not listed on IDEAS
    24. Raiser, M. & Di Tommaso, M.L. & Weeks, M., 2000. "The Measurement and Determination of Institutional Change: Evidence from Transition Economics," Cambridge Working Papers in Economics 0029, Faculty of Economics, University of Cambridge.
    25. Frank Schimmelfennig & Stefan Engert & Heiko Knobel, 2003. "Costs, Commitment and Compliance: The Impact of EU Democratic Conditionality on Latvia, Slovakia and Turkey," Journal of Common Market Studies, Wiley Blackwell, vol. 41(3), pages 495-518, June.
    26. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    27. Nikos Vafeas & Lenos Trigeorgis & Xenia Georgiou, 1998. "The usefulness of earnings in explaining stock returns in an emerging market: the case of Cyprus," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 105-124.
    28. Pavle Sicherl, 1999. "Distance in time between transition economies and the European Union," Empirical Economics, Springer, vol. 24(1), pages 101-119.
    29. Debra Johnson, 2003. "Developments in the Economies of the Applicant Countries," Journal of Common Market Studies, Wiley Blackwell, vol. 41(S1), pages 191-206, September.
    30. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1995. "A theory of European accounting development applied to accounting change in contemporary Poland," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 625-657.
    31. Peter Daniel & Zuzana Suranova & Ignace De Beelde, 2001. "The development of accounting in Slovakia," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 343-359.
    32. Judy Day & Peter Taylor, 2005. "Accession to the European Union and the Process of Accounting and Auditing Reform," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 3-21, January.
    33. repec:bla:jcmkts:v:41:y:2003:i::p:157-172 is not listed on IDEAS
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