The « expectation gap » is defined as the gap between what the public expects from the auditor and what the auditor expects to achieve. The present research treats the expectation gap in its discursive and normative dimensions. It aims to contribute to the understanding of the expectation gap...

Enterprise evaluation has an economic and financial character. The evaluator’s investigations regarding the enterprise financial situations as well as the numerous economic, technical and strategic analyses are finally meant to establish the real enterprise values reflected in the market...

The purpose of the financial audit is to ensure the credibility of the financial statements presented to the shareholders, investors, send to the financial institutions and to the public but also to contribute to the good operating of the company. Users needs for financial audit, review the...

In a business world situated on a market that is becoming more and more active both on an international and national level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the Romanian business society, as well as for the interest...

This paper empirically investigates the impact of financial performance on independent audit opinions. Most prior studies provide a contradictory relationship between financial strength and the type of audit opinion. Several studies have explored the correlation with empirical evidence. Stronger...

In the studying of the specifics of the statistical evaluation in the frames of dichotomic audit check the attention is drawn to the dominating interest in the upper limit of confidentiality, the expected strong asymmetry of the distribution of the frequency of the irregular entities and the...

Im Referentenentwurf zum BilMoG wird die Untergrenze der Herstellungskosten neu gefasst, in die neben den Einzelkosten nun auch die variablen Gemeinkosten einzubeziehen sind. Der Beitrag klärt zunächst, wie variable Gemeinkosten aus Sicht der Kostenrechnung zu ermitteln sind. Anschließend...

In the absence of any detailed comments on practical application of the International Auditing Standards 260 and 265, auditors in their sole professional judgment determine the number of persons who will be notified of significant issues and assess the level of materiality of the intended for...

The paper examines the effect of international regulatory harmonization on cross-border labor migration. We analyze directives in the European Union (EU) that harmonized accounting and auditing standards. This regulatory harmonization should make it less costly for those who work in the...

The purpose of this study is to use structural equation modelling (SEM) to investigate the extent to which different monitoring mechanisms – the board and its committees, shareholders and independent auditors – are complements (i.e. a positive covariance) or substitutes (a negative...