Matches in SemOpenAlex for { <https://semopenalex.org/work/W9709251> ?p ?o ?g. }
Showing items 1 to 42 of
42
with 100 items per page.
- W9709251 abstract "This paper presents an overview of the current state of auditing in Russia. International Standards on Auditing (ISA) are in the process of being adopted and implemented but this task is far from complete. Furthermore, there is resistance to ISA adoption and there is less than a widespread perception that they are needed or desirable. Russia has adopted some auditing rules that are not included in ISA and the focus of audits in many companies is tax compliance or minimization rather than attestation. Lack of full compliance with ISA makes it more difficult to attract investment capital, since foreign investors do not place much confidence in financial statements that do not comply with International Accounting Standards and that were not audited using ISA." @default.
- W9709251 created "2016-06-24" @default.
- W9709251 creator A5032988485 @default.
- W9709251 creator A5063849674 @default.
- W9709251 date "2003-01-01" @default.
- W9709251 modified "2023-09-23" @default.
- W9709251 title "Auditing in Russia" @default.
- W9709251 cites W2056548605 @default.
- W9709251 cites W3010471318 @default.
- W9709251 cites W2991973371 @default.
- W9709251 doi "https://doi.org/10.2139/ssrn.410819" @default.
- W9709251 hasPublicationYear "2003" @default.
- W9709251 type Work @default.
- W9709251 sameAs 9709251 @default.
- W9709251 citedByCount "2" @default.
- W9709251 countsByYear W97092512020 @default.
- W9709251 crossrefType "journal-article" @default.
- W9709251 hasAuthorship W9709251A5032988485 @default.
- W9709251 hasAuthorship W9709251A5063849674 @default.
- W9709251 hasConcept C121955636 @default.
- W9709251 hasConcept C144133560 @default.
- W9709251 hasConcept C199521495 @default.
- W9709251 hasConceptScore W9709251C121955636 @default.
- W9709251 hasConceptScore W9709251C144133560 @default.
- W9709251 hasConceptScore W9709251C199521495 @default.
- W9709251 hasLocation W97092511 @default.
- W9709251 hasOpenAccess W9709251 @default.
- W9709251 hasPrimaryLocation W97092511 @default.
- W9709251 hasRelatedWork W1480452202 @default.
- W9709251 hasRelatedWork W1971350065 @default.
- W9709251 hasRelatedWork W2159232701 @default.
- W9709251 hasRelatedWork W2348075735 @default.
- W9709251 hasRelatedWork W2381327865 @default.
- W9709251 hasRelatedWork W2765736703 @default.
- W9709251 hasRelatedWork W293545476 @default.
- W9709251 hasRelatedWork W3119521567 @default.
- W9709251 hasRelatedWork W3124856441 @default.
- W9709251 hasRelatedWork W4375950631 @default.
- W9709251 isParatext "false" @default.
- W9709251 isRetracted "false" @default.
- W9709251 magId "9709251" @default.
- W9709251 workType "article" @default.