search query: @author Sucher, P. / total: 6
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| Author: | Sucher, P. Bychkova, S. |
| Title: | Auditor independence in economies in transition: a study of Russia |
| Journal: | European Accounting Review
2001 : VOL. 10:4, p. 817-841 |
| Index terms: | AUDITORS TRANSITION ECONOMIES RUSSIA |
| Freeterms: | INDEPENDENCE |
| Language: | eng |
| Abstract: | In this paper, the authors have identified the auditor independence rule requirements that have been implemented into the laws and codes of practice in Russia. These requirements are then analysed against the economic, social and historic background in Russia, based to a large extent on interviews with auditors, enterprise management and users of financial statements, to generate questions about the efficacy of the auditor independence rules. |
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