Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia |
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| Authors: | Anna Samsonova |
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| Institution: | 1. Department of Business Taxation, Heinrich Heine University Düsseldorf, Universitätsstraße 1, 40225 Düsseldorf, Germany;2. Department of Financial Accounting and Auditing (Treuhandseminar), University of Cologne, Albertus-Magnus-Platz, 50923 Cologne, Germany;1. University of Groningen, Netherlands;2. University of Essex, United Kingdom;1. ESCP Europe, CPO Department, 79 avenue de la République, 75543 Cedex 11, Paris, France;2. Faculté des sciences de l’administration, Pavillon Palasis-Prince, 2325, rue de la Terrasse, Université Laval, Québec City, Québec, Canada G1V 0A6;1. Department of Economics and Management, University of Ferrara, Via Voltapaletto 11, Ferrara 44121, Italy;2. Kent Business School, University of Kent, Canterbury, Kent CT2 7FS, United Kingdom;1. MacEwan University, Canada;2. University of Essex, UK;3. University of Southampton, UK |
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| Abstract: | The central focus of the study is on the evolution of a legislative framework for auditing in Russia. Particularly, the study looks at three episodes of audit policy making pertinent to the development of the Russian audit law and auditing standards. Largely drawing on the concept of transnational communication, the study analyses the manner in which international policy templates penetrate the local audit environment focusing on relevant actors and motivations behind it. The study concludes that the representation of globalisation as an impersonalised power ruling the world fails to convey the increasingly transnational nature of the present-day world order where, apart from the nation states, cross-border activities of various private and public actors and organisations with transnational jurisdiction increasingly shape national practice localities. |
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