Intangibles are ideas or knowledge about the natural (physical and biological) and socio-cultural worlds that enable people to better accomplish their goals, both in primitive societies and in modern economies. Intangibles include basic research and technology improvements as well as knowledge...

The audit rules are necessary, they being able to be useful as much for the auditors and for the audit beneficiaries. For the auditors, the rules make first of all a support item, a guide or a support in applying the methods, techniques, procedures and second of all a support and justification...

The audit market is divided between two main categories of auditors: Big Four auditors and Non Big Four auditors. The general accepted opinion is that the former cover most audit services. The objective of the study is to quantify the share covered by Big Four auditors at the level of Romanian...

This study aims to establish a methodology starting from certain criteria pertaining to the performance level of audited companies, according to which one may achieve a forecast of the changes in the financial audit services market, from the viewpoint of three categories of financial auditors:...

Risk reporting is an emerging reporting challenge in Europe. Current literature assumes corporate risk reporting to be informative for its users. The purpose of this paper is to investigate in how far risk disclosures can meet the information function alleged. Embedded in frameworks of economics...

This study examines the relationship between material weaknesses in internal controls over financial reporting and executive turnover. The result of the analysis of 3,391 listed company in Japan show that corporations that disclose material weaknesses change chief executives more frequently....

The human resource is the most important production factor. The paper identifies the major shifts which took place in the economy sectors regarding the ocupied population and the evolution of unemployment in this period.

The study examines the economic consequences of regulated disclosure in the banking sector, focusing on its impacts on the stability of banking systems. In a cross-country study of banking systems across 49 countries in the 90s, I find that banking crises are less likely in countries with...

The failures of the socialist model, evidenced by high unemployment, have led France to reorient itself towards more enterprise creation. These entrepreneurial ventures require financing. However, bankers do not want to assume the high risk of newly created enterprises. Moreover, small...