id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjfa-8196	Ciechan-Kujawa, Marlena	Professional financial and accounting services in the light of European Union directives and the deregulation of professions in Poland – current status and research needs	2015	14	.pdf	application/pdf	4766	194	40	The differences in regulatory approaches generally result from a clear distinction between audit services and accounting services as well as from different perceptions of independence, quality and verification (Commission 2013, 18). Researchers explain the lack of significant observed changes in the strategy of service providers by high de- mand for accounting services currently delivered (Tabone, Baldacchino 2003; Chung, Narasimhan 2001) and by oligopolistic behaviours of audit firms, such as collusions or imitations (Moizer, Turley 1989).	cache/cjfa-8196.pdf	txt/cjfa-8196.txt