The auditors’ independence is a concept intensively discussed both in specialized literature and on regular level. This work highlights the requirements imposed by the achievement of such a desideratum, starting from the double significance of the independence expressed in specialized...

The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting...

This paper presents the necessary theoretical approaches for the delimitation and localization of the historical sources of the financial audit and of the relational ensemble accounting-financial controlling – financial audit, harmonized with International Accounting Standards. Market...

Accounting is an important factor in recent transformations in the management of economic life in Romania. A marked convergence between private and public sector philosophies of administration has occurred and accounting has given operational substance to ideals of „efficiency”, „value for...

In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses. We begin with a sample of firms with internal control weaknesses and, based on industry, size, and performance, match these firms to a sample of...

This paper comprises two non-parametric tests used in the bivariate analysis in order to see if there are significant differences between men and women and the age group of respondents in terms of assessment of the performance of the local council on local tourism in the resort Malnaş Băi. It...

The paper is aiming at presenting, in moral terms, a logical and chronological range of the transactions developed within the sales area of a company. On this basis, the paper underlines the mechanisms specific to a potential subsystem of internal accounting control which may be integrated...

The paper is attempted to focus on association between critical, creative thinking and problem solving in accounting researches. The professional accountant must possess thinking skills (i.e., inquisitiveness; open-mindedness; patience, thoroughness, and perseverance) to operate in an...

Many financial-accounting information users mistake internal audit and accounting. These confusion has, at is basis, the fact that most internal audit activities regard financial-accounting information and the fact that most internal auditors have a significant background in fields regarding...

Knowledge of the influences that change has had on social effectiveness is a matter for further implementation of change. Managers who initiate such a complex process know very well that the change may involve a period of time before the results start to emerge. They also know that arise during...