Since 2001, supply chain security has become a vital issue for governments, international organizations, many business entities and scientific research. The governments and international organizations have introduced many regulations in order to make the trade flows more visible and protect them...

Since the terrorist attacks in 2001 the security issue has become an important topic for the companies involved in international trade. It has been confirmed in numerous studies that the companies became more interested in conducting risk assessment or introducing supply chain security...

This study investigates whether national culture influences judgments made by Polish and British accounting professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We provide evidence from the Central and Eastern European...