The aim of this paper is to bring into attention the creative accounting phenomenon. Typesof creative accounting … scope we define the concept of creative accounting andits various forms, and we try to figure the reasons why we came into a … accounting in thecurrent financial crisis because many financial enterprises have sought state support within a shortperiod of …

related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related …

a decision based on knowledge and risktaking by the bank to the whole group. This paper has as main objective the … expressed in the audit report, with highlightinglimitations and directions to follow. The empirical study presented aims to …

A meta-analysis was conducted over the last 5 years comprising traditionally top 5leading accounting research. The … wellpractitioners, accounting regulators or managers. Conclusions are developed based on the sampleassessed. …

towards contracting audit services from the largest companiesproviding auditing services (Big 4 companies). The assessment … criteria taken into consideration forthe differentiation of the beneficiaries of the audit services, at Romanian level are … level, previous results show a supremacy for the Big 4audit services providers, not the same situation confirms at Romanian …

auditors fromRomania (208 audit companies and 267 individual auditors).Our study lead us to conclude that creative accounting … accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of …

Standard IAS 1 Presentation of Financial Statements requires disclosure of allsignificant accounting policies used in …

Determination of materiality is a crucial step in an audit mission because it affects theentire audit process. The …-Anderson). Researches conductedover time revealed the complexity of this element in an audit mission and the need to emergencesome generally … of the audit. …