期刊名称：Organizations and Markets in Emerging Economies
印刷版ISSN：2029-4581
出版年度：2014
卷号：5
期号：2
页码：7-22
DOI：10.15388/omee.2014.5.2.14232
出版社：Vilnius University
摘要：Accountants, and especially auditors, play an essential role in financial reporting of public and private firms. Stakeholders of companies in frontier markets rely on financial reports to assist with uncertainty avoidance. Yet, the rules of the game are evolving and not well known. If firms, financial institutions and individuals are to invest and commit resources within frontier nations, there has to be confidence in the accuracy of financial information. The research ideas generated herein fuse early work on corporate governance with more recent research from a variety of emerging market scholars to develop an agenda for accounting and governance research in frontier markets. It is our belief that the accounting profession will have to take a lead role in creating the standards needed to deal with issues unique to frontier nations and to create the transparency necessary to help stakeholders evaluate risk.
