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Rotation And Independent Financial Audit

Genov, Slavi - In: Izvestiya (2014) 3, pp. 21-28

Rotation is a means for ensuring independence in performing financial audit and is a fairly debated theme in EU … countries. There are presented the rules on rotation in Bulgaria and are discussed arguments pro and con its introduction for … for the first time that there is to be conducted a rotation of these enterprises within the EU. There are proposed the …

Persistent link: https://www.econbiz.de/10011210603

Correlation Analysis of the Audit Committee and Profitability Indicators

Fülöp, Melinda Timea - In: Annals of the University of Petrosani, Economics 13 (2013) 1, pp. 139-148

The main role of corporate governance is to restore market confidence and in this process plays an important role the audit committee. The purpose of this case study is to analyze the correlations between the Audit Committee and profitability indicators. Considering the achievement of the...

Persistent link: https://www.econbiz.de/10011067076

SUBSEQUENT EVENTS AND THEIR IMPORTANCE IN DRAWING UP ANNUAL FINANCIAL STATEMENTS

Botez, Daniel - In: Studies and Scientific Researches. Economics Edition (2014) 19

Subsequent events, called so because they are recorded after the closing date of financial year, must be recorded and taken into account in drawing up the financial statements. Some of them can fundamentally changing financial position of the entity or provide information to users absolutely...

Persistent link: https://www.econbiz.de/10011085433

The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400

TAMAS, Szora Attila - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2010) 12, pp. 83-93

This article aims to identify and illustrate the inherent limitations of an engagement to perform agreed-upon procedures regarding financial information by starting from an audit mission to perform agreed-upon procedures seeking, on one hand, to determine with the help of the financial...

Persistent link: https://www.econbiz.de/10010611871

Financial Reporting under XBRL and the Impact on the Financial Audit

Florin, Dobre; Daniel, Vîlsãnoiu; Florina, Popa Adriana - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1199-1203

The purpose of this paper is to present the perspectives of using XBRL (eXtensible Business Reporting Language) as a tool for financial auditors considering the increasing coverage of this language for financial reporting. We performed an extensive literature review concerning XBRL utilisation...

Persistent link: https://www.econbiz.de/10010679590

Earnings Manipulation and Incentives in Firms

Friebel, Guido; Guriev, Sergei - C.E.P.R. Discussion Papers - 2005

We study the effect of earnings manipulation on incentives within the corporate hierarchy. When top management manipulates earnings, it must prevent information leakage from corporate insiders to the outside world. If an insider (e.g. a division manager) gains evidence about earnings...

Persistent link: https://www.econbiz.de/10005504644

Earnings Manipulation and Incentives in Firms

Friebel, Guido; Guriev, Sergei - C.E.P.R. Discussion Papers - 2005

Persistent link: https://www.econbiz.de/10005504726

The Correlation Structure of Earnings, Cash Flows, and Accruals.

Dechow, P.M.; Kothari, S.P.; Watts, L.R. - William E. Simon Graduate School of Business … - 1995

Persistent link: https://www.econbiz.de/10005487092

Muhasebecilerin mesleki kararlarında etik ve sosyal sorumluluğun önemini algılama düzeyleri ve etiksel karar alma süreci: Türkiye örneği

ÖZBİRECİKLİ, Mehmet; URAL, Tülin - In: Iktisat Isletme ve Finans 22 (2007) 254, pp. 104-127

Bu çalışma, muhasebecilerin karar alma sürecinde “etik ve sosyal sorumluluğa verdikleri önemin düzeyini” saptamayı hedeflemektedir. Çalışmada etik ve sosyal sorumluluğa verilen önem düzeyi arttıkça, mesleğin icrasında karşılaşılan bir etik sorunun daha kolay farkına...

Persistent link: https://www.econbiz.de/10005489671

Using Data Envelopment Analysis to Evaluate Environmentally Conscious Tourism Management

Bosetti, Valentina; Cassinelli, Mariaester; Lanza, … - Fondazione ENI Enrico Mattei (FEEM) - 2004

This paper discusses a methodology to assess the performances of tourism management of local governments when economic and environmental aspects are considered as equally relevant. In particular, the focus is on the comparison and efficiency assessment of Italian municipalities located on the...

Persistent link: https://www.econbiz.de/10005385337