IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v20y2009i4p528-552.html
   My bibliography  Save this article

Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia

Author

Listed:
  • Samsonova, Anna

Abstract

The central focus of the study is on the evolution of a legislative framework for auditing in Russia. Particularly, the study looks at three episodes of audit policy making pertinent to the development of the Russian audit law and auditing standards. Largely drawing on the concept of transnational communication, the study analyses the manner in which international policy templates penetrate the local audit environment focusing on relevant actors and motivations behind it. The study concludes that the representation of globalisation as an impersonalised power ruling the world fails to convey the increasingly transnational nature of the present-day world order where, apart from the nation states, cross-border activities of various private and public actors and organisations with transnational jurisdiction increasingly shape national practice localities.

Suggested Citation

  • 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.
    • Handle: RePEc:eee:crpeac:v:20:y:2009:i:4:p:528-552
    DOI: 10.1016/j.cpa.2008.08.003
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235408001238
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2008.08.003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Haggard, Stephan & Maxfield, Sylvia, 1996. "The political economy of financial internationalization in the developing world," International Organization, Cambridge University Press, vol. 50(1), pages 35-68, January.
    2. Cameron Graham & Dean Neu, 2003. "Accounting for Globalization," Accounting Forum, Taylor & Francis Journals, vol. 27(4), pages 449-471, December.
    3. Haas, Peter M., 1992. "Introduction: epistemic communities and international policy coordination," International Organization, Cambridge University Press, vol. 46(1), pages 1-35, January.
    4. Jeffery Everett, 2003. "Globalization and Its New Spaces for (Alternative) Accounting Research," Accounting Forum, Taylor & Francis Journals, vol. 27(4), pages 400-424, December.
    5. Marie-Laure Salles-Djelic & Kerstin Sahlin-Andersson, 2006. "Introduction: A world of governance: The rise of transnational regulation," Post-Print hal-01891998, HAL.
    6. Covaleski, Mark A. & Dirsmith, Mark W. & Rittenberg, Larry, 2003. "Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 323-355, May.
    7. Marie-Laure Salles-Djelic & Sigrid Quack, 2003. "Globalization and institutions : redefining the rules of the economic game," Post-Print hal-01892012, HAL.
    8. Barrett, Michael & Cooper, David J. & Jamal, Karim, 2005. "Globalization and the coordinating of work in multinational audits," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 1-24, January.
    9. Marie-Laure Salles-Djelic & Sigrid Quack, 2008. "Institutions and transnationalization," Post-Print hal-01891988, HAL.
    10. Robert W. McGee & Galina G. Preobragenskaya, 2005. "Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia," Springer Books, Springer, number 978-0-387-23887-6, September.
    11. Mennicken, Andrea, 2008. "Connecting worlds: The translation of international auditing standards into post-Soviet audit practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 384-414.
    12. repec:hal:spmain:info:hdl:2441/1ld73funlf8g8rk4r4d5cb088m is not listed on IDEAS
    13. Pat Sucher & Katarzyna Kosmala & Svetlana Bychkova & Irene Jindrichovska, 2005. "Introduction: Transitional economies and changing notions of accounting and accountability," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 571-577.
    14. Svetlana Bychkova, 1996. "The development and status of auditing in Russia," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 77-90.
    15. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    16. Arnold, Patricia J., 2005. "Disciplining domestic regulation: the World Trade Organization and the market for professional services," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 299-330, May.
    17. Suddaby, Roy & Cooper, David J. & Greenwood, Royston, 2007. "Transnational regulation of professional services: Governance dynamics of field level organizational change," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 333-362.
    18. Marie-Laure Salles-Djelic & Kerstin Sahlin-Andersson, 2006. "Institutional Dynamics in a Re-ordering World," Post-Print hal-01891995, HAL.
    19. repec:hal:spmain:info:hdl:2441/2ilfdosc5a9umpcja7bbsturuq is not listed on IDEAS
    20. Arnold, Patricia J. & Sikka, Prem, 2001. "Globalization and the state-profession relationship: the case the Bank of Credit and Commerce International," Accounting, Organizations and Society, Elsevier, vol. 26(6), pages 475-499, August.
    21. Cooper, David J. & Greenwood, Royston & Hinings, Bob & Brown, John L., 1998. "Globalization and nationalism in a multinational accounting firm: The case of opening new markets in Eastern Europe," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 531-548.
    22. Fogarty, Timothy J., 1996. "The imagery and reality of peer review in the U.S.: Insights from institutional theory," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 243-267.
    23. Keetie Sluyterman, 1998. "Internationalisation of Dutch Accounting Firms," Business History, Taylor & Francis Journals, vol. 40(2), pages 1-21.
    24. Yamamura, Jeanne H. & Frakes, Albert H. & Sanders, Debra L. & Ahn, Sung K., 1996. "A comparison of Japanese and U.S. Auditor decision-making behavior," The International Journal of Accounting, Elsevier, vol. 31(3), pages 347-363.
    25. Chong Ju Choi & Carla C. J. M. Millar & Caroline Y. L. Wong, 2005. "Knowledge and Competition," Palgrave Macmillan Books, in: Knowledge Entanglements, chapter 0, pages 97-117, Palgrave Macmillan.
    26. Philippe Touron, 2005. "The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation," Post-Print hal-03002955, HAL.
    27. Merete Christiansen & Anne Loft, 1992. "Big players and small players," European Accounting Review, Taylor & Francis Journals, vol. 1(2), pages 277-301.
    28. Mennicken, Andrea, 2008. "Connecting worlds: the translation of international auditing standards into post-Soviet audit practice," LSE Research Online Documents on Economics 27070, London School of Economics and Political Science, LSE Library.
    29. Waller, William S. & Felix, William Jr., 1984. "The auditor and learning from experience: Some conjectures," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 383-406, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-01661685, HAL.
    2. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
    3. Albu, Nadia & Albu, Cătălin Nicolae & Cho, Charles H. & Pesci, Caterina, 2023. "Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    4. 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.
    5. 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.
    6. Detzen, Dominic & Evans, Lisa & Hoffmann, Sebastian, 2023. "Identities in transition: Audit recruits and the German reunification," Accounting, Organizations and Society, Elsevier, vol. 107(C).
    7. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-00676570, HAL.
    8. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
    9. Iwasaki, Ichiro & 岩﨑, 一郎, 2013. "What Determines Audit Independence and Expertise in Russia? Firm-Level Evidence," RRC Working Paper Series 27_v2, Russian Research Center, Institute of Economic Research, Hitotsubashi University.
    10. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.
    11. Krishnan, Sarada R., 2018. "Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives," Accounting forum, Elsevier, vol. 42(4), pages 309-327.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
    3. 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.
    4. Mihret, Dessalegn Getie & Mirshekary, Soheila & Yaftian, Ali, 2020. "Accounting professionalization, the state, and transnational capitalism: The case of Iran," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    5. Suddaby, Roy & Cooper, David J. & Greenwood, Royston, 2007. "Transnational regulation of professional services: Governance dynamics of field level organizational change," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 333-362.
    6. Krishnan, Sarada R., 2018. "Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives," Accounting forum, Elsevier, vol. 42(4), pages 309-327.
    7. Malsch, Bertrand & Gendron, Yves, 2011. "Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 456-476.
    8. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    9. Samsonova-Taddei, Anna & Humphrey, Christopher, 2015. "Risk and the construction of a European audit policy agenda: The case of auditor liability," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 55-72.
    10. Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David, 2014. "When global accounting standards meet the local context—Insights from an emerging economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 489-510.
    11. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    12. Kettunen, Jaana, 2017. "Interlingual translation of the International Financial Reporting Standards as institutional work," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 38-54.
    13. Alon, Anna & Dwyer, Peggy D., 2016. "SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 1-16.
    14. Christensen, Mark & Newberry, Susan & Potter, Bradley N., 2019. "Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 53-76.
    15. Gallhofer, Sonja & Haslam, Jim & Kamla, Rania, 2011. "The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: Perceptions of accountants in Syria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 376-395.
    16. Everett, Jeff & Neu, Dean & Rahaman, Abu Shiraz, 2007. "Accounting and the global fight against corruption," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 513-542, August.
    17. El Ghoul, Sadok & Guedhami, Omrane & Pittman, Jeffrey, 2016. "Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 60-81.
    18. Daniel Muzio & David M. Brock & Roy Suddaby, 2013. "Professions and Institutional Change: Towards an Institutionalist Sociology of the Professions," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 699-721, July.
    19. Smith-Lacroix, Jean-Hubert & Durocher, Sylvain & Gendron, Yves, 2012. "The erosion of jurisdiction: Auditing in a market value accounting regime," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 36-53.
    20. Yonekura, Akira & Gallhofer, Sonja & Haslam, Jim, 2012. "Accounting disclosure, corporate governance and the battle for markets: The case of trade negotiations between Japan and the U.S," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 312-331.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:20:y:2009:i:4:p:528-552. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.