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MOST RECENT FINDINGS IN EARNINGS MANAGEMENT AREA: INTERESTING INSIGHTS FROM TRADITIONALLY TOP 5 LEADING ACCOUNTING JOURNALS
Cuzdriorean, Dan Dacian - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 5-5
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. …
Persistent link: https://www.econbiz.de/10010838692
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THE PRINCIPLE OF BUSINESS CONTINUITY IN TERMS OF FINANCIAL AUDIT
Szora, Tamas Attila; Joldos (Udrea) Ana-Maria; Iulian, Dobra - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 13-13
Standard IAS 1 Presentation of Financial Statements requires disclosure of allsignificant accounting policies used in …
Persistent link: https://www.econbiz.de/10010599035
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CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS
Szora, Attila Tamas; Dobra, Iulian Bogdan - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 31-31
the International Financial Reporting Standards or the EuropeanDirectives and see how such accounting alternative affect …. The study seeks todetermine if the accounting diversity influences the work of the financial auditor. The resultsindicate …
Persistent link: https://www.econbiz.de/10008776000
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A GENERAL VIEW OVER THE STRUCTURAL FUNDS IN TOURISM – CASE STUDY ROMANIA -
Sucala, Lucia; Nistor, Cristina - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 10-10
The major subjects of our paper are focus on the following subjects: thesupervision of the structural funds with reference to the money put at Romania’sdisposal for the development of tourism; the analysis of competitiveness in tourismthrough the 8 parameters presented; the analysis of the...
Persistent link: https://www.econbiz.de/10005770727
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AN ATTEMPT AT MEASURING THE FISCAL INFLUENCE OVER ACCOUNTING OF ROMANIAN LISTED COMPANIES
Cuzdriorean, Dan Dacian; Fekete, Szilveszter; Sucala, Lucia - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 9-9
This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being … observation was conducted in the year2008, the variables taken in the analysis being sales as proxy for ‘accounting’ and income … variables reflect the best the true variations of accounting and tax numbers.The statistical results obtained show that there is …
Persistent link: https://www.econbiz.de/10008775999
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AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT
Farcane, Nicoleta; Deliu, Delia; Gheorghian, Maria - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 19-19
The concept of fair value was subject of many debates and disputes in recentyears. These debates have focused mainly on the relevance of the concept, but also on thepractical difficulties in determining reasonable estimates, raising particularly the interest ofpractitioners in terms of...
Persistent link: https://www.econbiz.de/10009395340
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AUDIT FEE ECONOMETRICAL MODELS AN OVERVIEW OF THE AUDITING RESEARCH LITERATURE
Ivan, Oana Raluca - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 20-20
Our research intends to present a literature review on studies regarding theaudit fee and its cost behavioral in relation to the audit process. The purpose of the paperis to enhance and synthesize the main results of auditing research literature impendingaudit fee approximation. Hence, our...
Persistent link: https://www.econbiz.de/10009395354
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ANALYSING THE SIMILARITIES BETWEEN OECD PRINCIPLES VERSUS EUROPEAN CORPORATE GOVERNANCE CODES - AN INTERNAL AUDIT PERSPECTIVE
Bota-Avram, Cristina; Rachisan, Paula Ramona - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 15-15
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...
Persistent link: https://www.econbiz.de/10010838697
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RELATED PARTY TRANSACTIONS - OVERVIEW
Corlaciu, Alexandra; Tudor, Adriana Tiron - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 6-6
related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related …
Persistent link: https://www.econbiz.de/10009395330
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THE AUDIT MISSION IN THE BASE OF THE ISRS - STEPS TO STRENGTHEN INDIVIDUAL FINANCIAL STATEMENTS OF THE CONTRACTING COMPANY
Szora, Attila Tamas; Dobra, Iulian; Udrea, Ana Maria - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 18-18
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...
Persistent link: https://www.econbiz.de/10010838689