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...

The auditing of the financial statements is a certification service intended to offer the users more credibility 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...

The study is based on public information provided by the National Trade Register Office regarding all audited entities within the county of Cluj. In accordance with the legal provisions, the audited entities must notify, in case they meet the legal requirements, if they contract financial audit...

The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets. Proceeding from the consideration that the present depreciation methods, acknowleged by the accounting...

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 utility. On this purpose we assume some proposals...

Direct-costing represents a method of calculation which, although can not be used in financial reporting, represents a very strong instrument of analysis within reach of enterprise's management. The method direct-costing requires the delimitation between the variable and fixed costs and...

The evolution of internal auditing in the last period was a very dynamic one, being affected by the increasing attention for its role in corporate governance, especially because of its links with internal control and risk management systems. Internal audi

In order to find the antidote of the actual economic and financial crisis it is necessary to know the real causes that brought it about. Many companies and banks reached collapse or are closely there due to various ranges of reasons but among them there a

The purpose of this paper is to focus on one of the most important aspect of the internal control in banking system – information and communication - trying to identify on which of the two well-known international models of control (COSO or CoCo) i

Risk occurrence is inherent in all the economic activities performed by an enterprise. Risk quantification is primordial when taking an economic decision until the completion thereof. Risk management responsibility or control in an organization, quality d