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...

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 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 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...

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...