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Social Relations and the Differential Local Impact of Global Standards: The Case of International Standards on Auditing

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  • Anna Samsonova-Taddei

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  • Anna Samsonova-Taddei, 2013. "Social Relations and the Differential Local Impact of Global Standards: The Case of International Standards on Auditing," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 506-538, December.
  • Handle: RePEc:bla:abacus:v:49:y:2013:i:4:p:506-538
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    21. Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 810-825, August.
    22. Christian Leuz, 2010. "Different approaches to corporate reporting regulation: How jurisdictions differ and why," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 229-256.
    23. Samsonova, Anna, 2009. "Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 528-552.
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    Cited by:

    1. Haapamäki, Elina & Sihvonen, Jukka, 2019. "Research on International Standards on Auditing: Literature synthesis and opportunities for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 37-56.
    2. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    3. Lino, André Feliciano & Azevedo, Ricardo Rocha de & Aquino, André Carlos Busanelli de & Steccolini, Ileana, 2022. "Fighting or supporting corruption? The role of public sector audit organizations in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    4. Iurii N. GUZOV, 2016. "History of auditing in Russia. Periodization and challenges of development," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 651-651, June.
    5. 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.
    6. 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).

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