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Social relations and the differential local impact of global standards: the case of international standards on auditing

By: Samsonova-Taddei, Anna.
Series: Abacus.Publisher: London Wiley-Blackwell 2013Edition: Vol 49(4) December 2013 p506-538.ISSN: 0001-3072.Subject(s): Auditing standards | Russia | International accounting standards | Audit and AssuranceSummary: This article documents three types of responses by local audit firms to the implementation of international standards on auditing (ISAs) in Russia, with the aim of exploring the contextual conditions that lead international standards to produce a differential impact with regard to inducing a convergence in local practice. It is argued that the higher the social embeddedness of the standards, the more likely firms will commit to following the standards.
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This article documents three types of responses by local audit firms to the implementation of international standards on auditing (ISAs) in Russia, with the aim of exploring the contextual conditions that lead international standards to produce a differential impact with regard to inducing a convergence in local practice. It is argued that the higher the social embeddedness of the standards, the more likely firms will commit to following the standards.

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