We are increasingly cognizant of the limits to large cross-country empirical studies in trying to understand in-depth a particular country reality, in ways useful for advice. At the same time, merely relying on a single country account at a particular point in time ignores the historical and...

Control risk (CR) refers to the likelihood that material misstatement of the financial statements can not be prevented or detected and corrected by the entity's internal control. This risk is assessed by the auditor after obtaining an understanding of the entity's control environment risk...

CSR starting premise that aims to harmonize economic, social and environmental. In Romania, CSR is a relatively new field, but now more and more business in the Romanian society, being promoted, especially through multinational companies. A sensitive issue, at least for companies doing business...

Corporate Responsibility, seen as a fundamental principle of corporate governance, aims contribution must have companies in the development of the modern society. Although it is widely discussed in the literature, the association of corporate responsibility - multinationals assumes, that the...

In the article is presented the case of trust-based marketing of over-the-counter (OTC) medicines. The relationship between the hypotheses was tested by means of structural equation modelling. The results of the first model show that the predictor variable (consumer satisfaction with safety and...

The International Association for Urbanism and Commerce, Urbanicom, organized in Brussels, on October 23, 2014, in close collaboration with the Royal Belgian Committee for Distribution, in the conference room of the Ministry of Economy, the 14th International Conference, under the general theme...

Are women less corrupt in business? We revisit this question using firm-level data from the World Bank’s Enterprise Surveys, which measure firms’ experience of corruption and the gender of their owners and top managers. We find that women in positions of influence are associated with less...

The paper analyses the determining role that the management of public administration has in the modern society. It also discusses the concepts, traits, functions and principles of the management of public administration. Finally, assessments are made with regard to the conception and practice of...

This paper studies how cultural norms and enforcement policies influence illicit corporate activities. Using confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher amounts of tax evasion in the U.S. This effect is strong...

Çoğu çalışmada gösterildiği gibi, yolsuzluklar iktisadi büyümeye zarar vermekte ve gelir dağılımını kötüleştirmektedir. Küresel dünyada, yolsuzluklarla uluslararası işbirliği içerisinde aktif ve artan biçimde mücadele edilmektedir. Yolsuzluklarla mücadele çabalarında,...