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 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...

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...

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...

The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related partytransactions), taxation (issues regarding the...

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...

The purpose of this paper is to realize a comparative analysis of theinternal banking control and internal audit, based on the Romanian banking system case.We identify the main differences and similarities between internal control and internalaudit at the level of Romanian banks. Using national...

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...