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‘....

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...

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...

A meta-analysis was conducted over the last 5 years comprising traditionally top 5leading accounting research. The paper overviews emerging research and identify both frameworkpapers that attracted significant attention and leading scholars in the field. The earningsmanagement area exhibits...

Our research has as main objective a short review of the aspects approached at theEuropean level regarding the role that creative accounting plays in the life of an enterprise. Inorder to achieve our goal, we have analysed approximately 40 academic articles indexed ininternational database, such...

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...

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....

With direct support of the OECD and the World Bank the East-Central European stateshave been encouraged to adopt and implement codes of conduct and corporate governance principlesto minimize risk, boost performance, improve business access on stock markets, strengthening themarket position of...

The European Integration came with new challenges for the Romanian enterprisesespecially for the SMEs, the opportunities arising from operating on the European Single Marketand the possibility for accession of European Structural Funds. This article will tackle with theissue of access of the...

The paper analysis the macro and micro ways of improving FDI contribution toRomania‘s sustainable development. Part.1 is devoted to FDI macroeconomic factors of influenceregarding: theoretical and practical aspects of sectoral structure and technological level of FDI;regional and country of...