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Background: Since the political and economic transition, many changes have been observed in the organization and performance of accounting services in Poland. It can be noted that specialized accounting service offices frequently replace traditional accounting departments as a result of outsourcing of specified business activities. Since 2014, under Polish deregulation policy a new law is effective abolishing the obligation for certified approval of professionals offering accounting services. The legal changes res...

Reliability of financial statements is crucial when judging the relevance of financial information created in accounting information system. Although the importance of the problem has been raised many times in the literature, the matter has not been explored very well. Broadly admitting that financial reports should be reliable, there is limited literature on reliability definition. Few attempts to define reliability were based on conceptual framework created by International Accounting Standard Board. On the othe...