search query: @indexterm Auditing standards / total: 143
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| Author: | Mennicken, A. |
| Title: | Connecting worlds: the translation of international auditing standards into post-Soviet audit practice |
| Journal: | Accounting, Organizations and Society
2008 : JUL, VOL. 33:4-5 p.384-414 |
| Index terms: | auditing standards harmonization case studies Russia |
| Language: | eng |
| Abstract: | The study analyses the use and circulation of international auditing standards within a large post-Soviet Russian audit firm, when it faces up to the challenges of international harmonisation. This process is described as one of 'connecting worlds' and translation. A detailed field study based investigation is made, and various attemps to articulate and link Soviet and post-Soviet worlds traced. Especially the paper emphasizes the fragile and precarious nature of international standardisation projects. |
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