This working paper responds to increasing calls for more and different forms of accounting research involvement in … accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research … methods. The background analysis indicates that accounting for sustainability must go beyond supplemental reporting of …

The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and … depreciation methods, acknowleged by the accounting standards and regulations are not sufficient to render the reality of the … Accounting Standard IAS 16 - Property, plant and equipment refers to three depreciation methods: the straightline method, the …

The financial audit is called in to take the responsibilities on prevention of shocking events in the life of a company …. Therefore we have to look into both of some concepts and the practice of financial audit so as to improve its performance and … the financial audit and the management regarding the going concern, what kind of audit should be performed on the matter …

regarding the quality of accounting information. This is the reason why the present study selected all the Cluj county entities … that, according to the public information, between 2005-2012 were subject to financial audit in order to estimate, at this …

legal requirements, if they contract financial audit jobs. The processed information refers to the connection of the …

level, yet especially at the international level regarding the aspects of accounting in knowledge based economy, starting … accounting in knowledge economy. In order to review the literature in the field, we used the quality research with a descriptive … knowledge based economy and the accounting used in this new economy. The paper has also in view the drafting of a study at the …

Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful … accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of … the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution - Our …

are differences between level of knowledge of the students regarding the statements in audit and the expectation gap. Also … responsibilities. In this conditions audit expectation gap represents that level of expectation that remains uncovered. In this study … paper, audit expectation gap represents the difference between the achievements of public auditors and the expectations that …

This paper presents a new approach in evaluating risks of material misstatements in financial audit using dependency … structure matrices (DSM). This perspective allows the identification of significant audit risks and can be used by audit … industrial production, design engineering and risk management. This approach is not used in financial audit so far. The financial …