"Professional skills are scarce in Mozambique, even by the standards of low-income countries. The solution, however, is not necessarily to create more Mozambican training institutions but to address market-specific problems. Where skills are already the binding constraint (for example, in...

This report provides an assessment of accounting and auditing practices in Ukraine, within the broader context of institutional capacity available, for ensuring high-quality financial reporting. Since its independence in 1991, Ukraine has made commendable progress regarding accounting and...