Connecting worlds: The translation of international auditing standards into post-Soviet audit practice |
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| Authors: | Andrea Mennicken |
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| Affiliation: | 1. Faculty of Business and Law, Auckland University of Technology, Private Bag 92006, Auckland 1142, New Zealand;2. Department of Accounting, Finance, and Information Systems, University of Canterbury, Private Bag 4800, Christchurch, New Zealand;1. Department of Accounting, Monash Business School, Monash University, Caulfield East, VIC 3145, Australia;2. UQ Business School, The University of Queensland, Brisbane, QLD 4072, Australia;1. University of Ottawa, Telfer School of Management, 55 Laurier Avenue East Ottawa, ON K1N 6N5, Canada;2. Université Laval Faculté des Sciences de l’Administration, École de Comptabilité, Pavillon Palasis-Prince 2325, Rue de la Terrasse, QC G1V 0A6, Canada;1. Business School, University of International Business and Economics, 10 Huixindong Street, Chaoyang District, Beijing 100029, China;2. UNSW Business School, University of New South Wales, Sydney 2052, Australia;3. Faculté des sciences de l’administration, 2325 rue de la Terrasse, Local 2636, Université Laval, Québec City, Québec G1V 0A6, Canada |
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| Abstract: | This paper analyses the use and circulation of international auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of “connecting worlds” and translation. In a detailed field study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of international standardisation projects. It shows how ideals of audit universalism and international comparability become enmeshed in, and challenged by, global divisions of audit labour, problems and practices of power and exclusion, and struggles for intra-professional distinction, which in turn undermine as well as promote the connecting of worlds through standards. |
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