The aim of this paper is to bring into attention the creative accounting phenomenon. Typesof creative accounting practices has been examined comparing scandals occurred in large companiesin the last two decades. In order to realize this scope we define the concept of creative accounting andits...

There is the possibility that the information on which basis the informational risk hasbeen identified and evaluated, not to be correct and impicitly the financial statements not to be inconformity with the represented reality, affecting in this way the objective of the ‘trustworthyimage‘....

The aim of our paper derives from the necessity of adopting teaching strategiesthat fit better with the students‘ professional skills. The scope of our paper is to investigatethose teaching strategies that can be adopted in Romania in order to help students to gainmore professional skills. We...

The aim of this paper is to realise a comprehensive analysis of European corporategovernance codes, from the perspective of internal audit, in the manner it is provided in the OECDPrinciples of corporate governance. The research methodology used a classification of countries bylegal regime and...

As many Managerial Accounting syllabi for live classes are built, the students‘ finalgrade is based on the following components: class participation, attendance, homework, mid-termexams and the final exam. We conducted a research in this Spring term for the ManagerialAccounting course with two...

The object of the present paper is to answer the question regarding the sufficiency ofthe censorial control for a non-profit organization. In order to answer the question, we studied thespecific literature and also the law and we tried to find the specific areas that should be the mainobjectives...

As a subsystem of the management system, the internal control could beviewed as the primordial condition for the efficient and effective accomplishment of thegeneral and specific objectives of any organization. From the audit perspective, theinternal control represents both an objective of the...

Health care reform and health system financing required to meet population needsand current financial constraints proved to be a major challenge worldwide. In these conditions therole of Public Internal Audit Committee in the public system is extremely important. It is known thatthe requirement...

This paper presents the essence and the role of regulatory reform in the processof regulations in economy doing by government. The article analyses the theoretical aspectsaccording to the stages of regulatory reform, such as: deregulation, regulatory qualityimprovement, regulatory management....

In order to reveal the ‘trusty image‘ of the financial position, the assets, the liabilitiesand of the performance of an entity, it is necessary to adopt, know, understand and/or to apply thecorresponding accounting policies. In addition, in order to accomplish this objective an...