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The paper examines the effect of international regulatory harmonization on cross-border labor migration. We analyze directives in the European Union (EU) that harmonized accounting and auditing standards. This regulatory harmonization should make it less costly for those who work in the accounting profession to move across countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other professionals before and after regulatory harmonization. We find that, on average, labor migration in the accounting profession increases relative to comparable professions by roughly 15% after harmonization. The findings illustrate that diversity in rules constitutes an important economic barrier to cross-border labor mobility and, more specifically, that accounting harmonization can have a meaningful effect on cross-border migration.

According to the law, the company with limited liability can also be constituted by the will of one person. This form of company has led to a doctrinal controversy, since its normative consecration, being considered an exception both in relation to the institution of company and regarding the institution of the legal person. Therefore, the stand-alone analysis of the limited liability company with a single shareholder proves to be a rather difficult step, given that this form of company is only a variety of limited liability company. In the following paragraphs, we will analyze how the legislator adapted the legal regime governing this latter company to the specificity of unipersonality, emphasizing its specific regulations on making decisions by the single shareholder

Motivation: In connection with the growing popularity of using non-returnable public aid, financed both from national and European Union funds among the enterprises, it is worth looking at the quality of financial reporting in this respect. The author's earlier studies showed that companies listed on the Warsaw Stock Exchange (WSE) on the NewConnect market do not fully disclose the impact of the subsidy on their financial standing and results.Aim: The aim of the paper is an attempt to diagnose the quality of financial statements of public companies listed on the WSE main market in terms of using subsidies as well as confirming the theses included in the paper. The theses refer to compliance with the reporting obligations and the lack of dependence of the disclosure number on the significance of the subsidy amounts in the financial statement.Results: Both explanatory notes and the management board's report on operations do not include all required disclosures. This is demonstrated by the average as well as the median of the number of disclosures below half of their maximum number. The number of disclosures is not related to the increased significance of the subsidy amounts in the financial statements, which has been confirmed by comparing the entire population of companies under study to a group of companies with the share of subsidies determined as significant. Analysis results for individual company reports as well as the analysis at sectoral level speak in favour of this finding.

Motivation: In connection with the growing popularity of using non-returnable public aid, financed both from national and European Union funds among the enterprises, it is worth looking at the quality of financial reporting in this respect. The author's earlier studies showed that companies listed on the Warsaw Stock Exchange (WSE) on the NewConnect market do not fully disclose the impact of the subsidy on their financial standing and results.Aim: The aim of the paper is an attempt to diagnose the quality of financial statements of public companies listed on the WSE main market in terms of using subsidies as well as confirming the theses included in the paper. The theses refer to compliance with the reporting obligations and the lack of dependence of the disclosure number on the significance of the subsidy amounts in the financial statement.Results: Both explanatory notes and the management board's report on operations do not include all required disclosures. This is demonstrated by the average as well as the median of the number of disclosures below half of their maximum number. The number of disclosures is not related to the increased significance of the subsidy amounts in the financial statements, which has been confirmed by comparing the entire population of companies under study to a group of companies with the share of subsidies determined as significant. Analysis results for individual company reports as well as the analysis at sectoral level speak in favour of this finding.