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...

The corporate governance implies a cycle that extends from the steering andmonitoring role of the board, to the administrative and operational executives and the role ofinternal and external auditors certification. These roles come from three different levels ofgovernance. Efficiency level can...

Corporate governance includes structures that combine relationshipsbetween parties who invest resources and persons that monitor and manage businesses.These relationships are both formal, defined by rules and regulations and informal,materialized in business practices or ethical codes. The paper...

The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon external audit fees. An audit fee model is...

Analyzing the evolution process of internal audit, from its beginningsand so far, we can easily notice that internal audit function was born throughdetaching of some activities from external audit, the result being that there somesituations when these two functions could be easily confused. The...

This study aims to explore some particularities concerning the Romanian auditedentities which are oriented mainly towards contracting audit services from the largest companiesproviding auditing services (Big 4 companies). The assessment criteria taken into consideration forthe differentiation of...

In granting a credit the bank must be informed correctly about the client's financialsituation and the possibility of the existence of specific links between contractors and associatedcompanies of the group, thus lending decision must make a decision based on knowledge and risktaking by the bank...

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...

At the beginning of this study I have determined the way in which have been taken theEuropean Directive2006/43/CE concerning the International Standards of Audit in the nationallegislation in Romania and Spain. Then i have realised a comparative analyses InternationalStandards of Audit which...

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‘....