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Accounting research in former Soviet bloc countries: Past trends and current and future developments

Author

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  • Krivogorsky, Victoria
  • Mintchik, Natalia
  • Alon, Anna

Abstract

This paper aims to provide an analysis of the articles published in the JIAAT special issue and relevant streams of academic literature investigating the challenges and evolution of accounting regulations and practices in former Soviet Bloc countries. Below we review the articles included in the special issue and highlight their unique contributions.

Suggested Citation

  • 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).
    • Handle: RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000083
    DOI: 10.1016/j.intaccaudtax.2023.100529
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    References listed on IDEAS

    as
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    6. Aray, Yulia & Dikova, Desislava & Garanina, Tatiana & Veselova, Anna, 2021. "The hunt for international legitimacy: Examining the relationship between internationalization, state ownership, location and CSR reporting of Russian firms," International Business Review, Elsevier, vol. 30(5).
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    13. Abdirahman Anas & Hafiz Majdi Abdul Rashid & Hairul Azlan Annuar, 2015. "The effect of award on CSR disclosures in annual reports of Malaysian PLCs," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(4), pages 831-852, October.
    14. Chia-Ling Cheng & Fan-Hua Kung, 2016. "The effects of mandatory corporate social responsibility policy on accounting conservatism," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 15(1), pages 2-20, February.
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    17. Philip Brown & John Preiato & Ann Tarca, 2014. "Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 1-52, January.
    18. Jannatul Ferdaous & Mohammad Mizanur Rahman, 2019. "The effects of intangible assets on firm performance," American Journal of Business, Emerald Group Publishing Limited, vol. 34(3/4), pages 148-168, October.
    19. Mustafa Ciftci & Masako Darrough & Raj Mashruwala, 2014. "Value Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale: The US Evidence," European Accounting Review, Taylor & Francis Journals, vol. 23(2), pages 199-226, June.
    20. Golubeva, Olga, 2023. "Accounting for transition: A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    21. Labidi, Manel & Gajewski, Jean François, 2019. "Does increased disclosure of intangible assets enhance liquidity around new equity offerings?," Research in International Business and Finance, Elsevier, vol. 48(C), pages 426-437.
    22. Xiaobei ‘‘Beryl’’ Huang & Luke Watson, 2015. "Corporate social responsibility research in accounting," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 34(1), pages 1-16, March.
    23. Jeremiah Green & Henock Louis & Jalal Sani, 2022. "Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1551-1582, September.
    24. Jianqun Xi & He Xiao, 2022. "Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 37(5), pages 565-593, April.
    25. Orie E. Barron & Donal Byard & Charles Kile & Edward J. Riedl, 2002. "High‐Technology Intangibles and Analysts’ Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 40(2), pages 289-312, May.
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    27. Green, T. Clifton & Jame, Russell & Markov, Stanimir & Subasi, Musa, 2014. "Broker-hosted investor conferences," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 142-166.
    28. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
    29. 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.
    30. Chia-Ling Cheng & Fan-Hua Kung, 2016. "The effects of mandatory corporate social responsibility policy on accounting conservatism," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 15(1), pages 2-20, February.
    31. Srivastava, Anup, 2014. "Why have measures of earnings quality changed over time?," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 196-217.
    32. Hai Yen Pham & Richard Yiu‐Ming Chung & Eduardo Roca & Ben‐Hsien Bao, 2019. "Discretionary accruals: signalling or earnings management in Australia?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(2), pages 1383-1413, June.
    33. Grzybek, Olga, 2023. "Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    34. Garanina, Tatiana & Aray, Yulia, 2021. "Enhancing CSR disclosure through foreign ownership, foreign board members, and cross-listing: Does it work in Russian context?," Emerging Markets Review, Elsevier, vol. 46(C).
    35. 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.
    36. Chia-Ling Cheng & Fan-Hua Kung, 2016. "The effects of mandatory corporate social responsibility policy on accounting conservatism," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 15(1), pages 2-20, February.
    37. Irena Solodchenko & Pat Sucher, 2005. "Accounting in Ukraine since independence: Real politik, problems and prospects," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 603-633.
    38. Abdirahman Anas & Hafiz Majdi Abdul Rashid & Hairul Azlan Annuar, 2015. "The effect of award on CSR disclosures in annual reports of Malaysian PLCs," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(4), pages 831-852, October.
    39. Nadia Albu & Cătălin Nicolae Albu & Andrei Filip, 2017. "Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 249-260, September.
    40. Maurizio Massaro & John Dumay & James Guthrie, 2016. "On the shoulders of giants: undertaking a structured literature review in accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(5), pages 767-801, June.
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    42. Anup Srivastava, 2019. "Improving the measures of real earnings management," Review of Accounting Studies, Springer, vol. 24(4), pages 1277-1316, December.
    43. Matteo Rossi & Jamel Chouaibi & Salim Chouaibi & Wafa Jilani & Yamina Chouaibi, 2021. "Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms," JRFM, MDPI, vol. 14(8), pages 1-15, August.
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    45. Ballas, Apostolos A. & Chalevas, Constantinos & Tzovas, Christos, 2012. "Market reaction to valuation adjustments for financial instruments: Evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 52-61.
    46. 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.
    47. 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.
    48. Diana Robertson, 2009. "Corporate Social Responsibility and Different Stages of Economic Development: Singapore, Turkey, and Ethiopia," Journal of Business Ethics, Springer, vol. 88(4), pages 617-633, October.
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    50. Peter Tashman & Valentina Marano & Tatiana Kostova, 2019. "Walking the walk or talking the talk? Corporate social responsibility decoupling in emerging market multinationals," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(2), pages 153-171, March.
    51. Gao, Feng & Lisic, Ling Lei & Zhang, Ivy Xiying, 2014. "Commitment to social good and insider trading," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 149-175.
    52. 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.
    53. Barth, Mary E. & Kasznik, Ron, 1999. "Share repurchases and intangible assets," Journal of Accounting and Economics, Elsevier, vol. 28(2), pages 211-241, December.
    54. Lev, Baruch & Sougiannis, Theodore, 1996. "The capitalization, amortization, and value-relevance of R&D," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 107-138, February.
    55. Christopher Marquis & Cuili Qian, 2014. "Corporate Social Responsibility Reporting in China: Symbol or Substance?," Organization Science, INFORMS, vol. 25(1), pages 127-148, February.
    56. David Alexander & Anna Alon, 2017. "Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 261-278, September.
    57. Halme, Minna & Roome, Nigel & Dobers, Peter, 2009. "Corporate responsibility: Reflections on context and consequences," Scandinavian Journal of Management, Elsevier, vol. 25(1), pages 1-9, March.
    58. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
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    61. Stéphanie Mittelbach-Hörmanseder & Katrin Hummel & Margarethe Rammerstorfer, 2021. "The information content of corporate social responsibility disclosure in Europe: an institutional perspective," European Accounting Review, Taylor & Francis Journals, vol. 30(2), pages 309-348, March.
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    63. Baruch Lev, 2019. "Ending the Accounting-for-Intangibles Status Quo," European Accounting Review, Taylor & Francis Journals, vol. 28(4), pages 713-736, August.
    64. Maurizio Massaro & John Dumay & James Guthrie, 2016. "On the shoulders of giants: undertaking a structured literature review in accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(5), pages 767-801, June.
    65. Mary E. Barth & Ron Kasznik & Maureen F. McNichols, 2001. "Analyst Coverage and Intangible Assets," Journal of Accounting Research, Wiley Blackwell, vol. 39(1), pages 1-34, June.
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