Galina G. Preobragenskaya

TL;DR: The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty is presented in this article, with a focus on tax evasion in Eastern Europe and the former Soviet Union.

TL;DR: In this paper, the current state of auditing in Russia is discussed and a case study of Russia's compliance with International Financial Reporting Standards in a transition economy is presented, with a focus on tax and public finance.

TL;DR: The authors summarizes the methods the Russian Federation is using and comments on the problems Russia still faces as it attempts to install a system of taxation and public finance that is appropriate for its emerging market economy.

TL;DR: In this paper, the authors reviewed the literature on this subject and incorporated the results of interviews conducted of Russian accounting firms, enterprises and university professors in July and August 2003 and found that current Russian accounting standards conflict with international standards in several important ways and these conflicts will not be resolved in the near future.

TL;DR: In this article, the authors focus on Russia's attempt to adopt International Accounting Standards (IAS) and the problems Russian firms face with the adoption and implementation of IAS, which is seen as one way to overcome the lack of credibility of reported financial information.