Research Question: Do Polish and British accounting professionals interpret verbal probability expressions (VPEs) differently when presented with identical excerpts from IFRS? Motivation: Our research has been motivated by the ongoing debate of consistent interpretation of VPEs. The major difficulty in the interpretation of these terms is the imperative for the accountants to express their individual subjective judgements. Previous research shows that these expressions may have low communication efficiency (Simon, 2002) as they give way to 'wide variations in interpretation' (Chesley, 1986: 196). The lack of consistency in the interpretation of VPEs may limit the usefulness of the financial statements prepared on their basis (Simon, 2002). Idea: We examine the interpretational differences between Poles and the British. We also survey whether the principle of prudence will impact the interpretation manner of the Polish and the British accounting professionals. Data: For the purpose of our study we distributed a questionnaire. 332 questionnaires from Poland and 75 questionnaires from the UK included answers that were subject to the analysis. Tools: We asked a sample of professional accountants from Poland and the UK to interpret the "in context" VPEs used in IFRS establishing the threshold for recognition of various accounting elements. Findings: Our results show that there are differences in the manner the Poles and the British interpret VPEs. Additionally, we indicate that the Polish accountants' attachment to the prudence principle affects their manner of interpretation. However, we were not able to state whether this

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Purpose: The purpose of this paper is to summarize and evaluate previous research of Polish authors in the field of accounting ethics; identify the main trends in empirical research and organize the research findings; establish and assess the scope of reporting for individual elements of the research process; identify the research gaps that inspire further research. Methodology/approach: A systematic literature review was conducted, including bibliometric analysis and content analysis of 35 publications. Findings: Ethics in accounting as a research area is currently only at the development stage. At the same time, a variety of research interests is noticeable, the most common of which is to identify the motives and causes of unethical behavior. All studies except one were based on non-random sampling. The vast majority of the research was questionnaire; in half of the cases, the research group consisted of students. Recommendations were made regarding the methodological rigor of further research. The methodological shortcomings make it im-possible to replicate the research conducted so far. Thanks to the identification of research gaps, directions for further scientific research were determined. Research limitations/implications: The review was limited to scientific journals only due to the necessity to standardize the sources of publication of research results. Originality/value: Conclusions from the review may inspire others to undertake research in previously unexplored areas. It may also be a guide to ensure the best possible quality.

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The purpose of this paper is to summarize the Polish publications devoted to the ethical aspects of accounting. Based on more than 100 articles gathered from national journals, this paper analyses the quantitative as well as the thematic aspects of the publications. The results of the study indicate that the majority of articles are theoretical and are concerned with the accounting profession. The literature analysis made it possible to identify the research gap. It also indicates the directions for further research, which may be conducted in the form of in-depth theoretical and empirical studies. Therefore, the findings of the study may provide valuable guidance for Polish researchers interested in the discussed issues, and they consti- tute a starting point for conducting new research in areas not yet explored. This literature review is the first comprehensive summary of the accomplishments of Polish researchers in the field of ethical aspects of accounting in Poland.