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A local realisation of auditor independence construct in Poland: counteracting 'iron curtain' syndrome in academic writing [An article from: Critical Perspectives on Accounting]
Book Details
Author(s)K.K. MacLullich, P. Sucher
PublisherElsevier
ISBN / ASINB000RR2Z8G
ISBN-13978B000RR2Z82
AvailabilityAvailable for download now
Sales Rank99,999,999
MarketplaceUnited States 🇺🇸
Description
This digital document is a journal article from Critical Perspectives on Accounting, published by Elsevier in 2005. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.
Description:
This paper discusses the local construction and realisation of auditor independence in Poland. In the last decade, in the context of European Union (EU) harmonisation and accession processes, the institution of external auditing (and its Anglo-Saxon perspective) has been imported to economies in transition together with what forms professional best practice and the requirements for auditors to be independent. As a result, patterns of conduct (based on Western ideas in terms of best practice) have travelled to the Central and Eastern European (CEE) region but without the recognition that there are 'differences' in local culture and accounting traditions and that professional ethics is historically constructed by somewhat different sets of predispositions (i.e. ideas of freedom in Poland). New levels of perceived normality are established for an emerging professionalism without any reference to cultural constructions within the CEE. It therefore seems relevant to research how auditor independence has been de jure constructed and de facto implemented in economies in transition. The paper addresses the globalisation of constructs, such as auditor independence, through the process of EU harmonisation and local responses. The authors' objective was to enable local, 'other' voices to contribute to the auditor independence debate through interviews with practitioners and regulators and insights from local media. Those silent voices from the CEE economies, in this example, Poland, may contribute to shifting the 'Iron Curtain' syndrome which prevails in Western academic writing about this part of the world.
Description:
This paper discusses the local construction and realisation of auditor independence in Poland. In the last decade, in the context of European Union (EU) harmonisation and accession processes, the institution of external auditing (and its Anglo-Saxon perspective) has been imported to economies in transition together with what forms professional best practice and the requirements for auditors to be independent. As a result, patterns of conduct (based on Western ideas in terms of best practice) have travelled to the Central and Eastern European (CEE) region but without the recognition that there are 'differences' in local culture and accounting traditions and that professional ethics is historically constructed by somewhat different sets of predispositions (i.e. ideas of freedom in Poland). New levels of perceived normality are established for an emerging professionalism without any reference to cultural constructions within the CEE. It therefore seems relevant to research how auditor independence has been de jure constructed and de facto implemented in economies in transition. The paper addresses the globalisation of constructs, such as auditor independence, through the process of EU harmonisation and local responses. The authors' objective was to enable local, 'other' voices to contribute to the auditor independence debate through interviews with practitioners and regulators and insights from local media. Those silent voices from the CEE economies, in this example, Poland, may contribute to shifting the 'Iron Curtain' syndrome which prevails in Western academic writing about this part of the world.
