This paper has the following aims: - To display the nature of the contractual civil responsibility to wich is potentially exposed the external auditor of financial statements; - To determine its practical consequences; and - To contribute to accomplish a link between the legal knowledge and the...

To be able to assist in a credible business in our country accounting unit itself had to adapt on the one hand to the new trends of harmonization and standardization of existing on the international front, and on the other hand the new requirements of the environment business in the process of...

Governmental agencies, the back office of private firms and nongovernmental organizations experience bureaucratic processes that are often repetitive and out-of-date. These imperfections cause resource misuse and support activities that diminish to the value of the process. An important element...

The main objective of this paper is to establish whether or not the problem of audit expectation gap exist in Nigeria, and whether those areas of concern, (areas that brought about the misunderstanding between the public and the audit profession) could be identified and measures could be taken...

The integration process in the European banking sector considerably differs with regard to product types. Deep integration can be observed in the money market as well as the market for wholesale products. In contrast to that, a strong segmentation of national markets still exists in the field of...

The international transportation Industry involves various sectors, shipping being one with particular characteristics which differentiates it from others. Within this scope, commercial banks are one of the main entities that may offer the required funding in a market that is characterized by...

Brazilian economy has experienced a major boost in leverage in the first decade of 2000 as a result of a set factors ranging from macroeconomic stability to the abundant liquidity in international financial markets before 2008 and a set of deliberate decisions taken by President Lula's to expand...

This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities encourage banking institutions to supply credit to the economy. Increased bank supply of credit is a good thing but too much of a good can be a bad thing. This paper investigates under...

Over the course of the recession during the last six years, central bank officials in Croatia have on numerous occasions stated there is a strong need for structural reforms in Croatia and that there is no need for monetary policy reforms. This short paper investigates why the CNB is only...

Bank customers are selective with the banks to transact with since everyone wants the best service for their money. Asa result, there is competition in the banking sector. Each bank wants to give quality services and products to keep up existing customers and broaden their customer base as well....