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Reinforcing users’ confidence in statutory audit during a post-crisis period : An empirical study
Aziz, Umar-Farook; Omoteso, Kamil - In: Journal of Applied Accounting Research 15 (2014), pp. 308-322
accountants, auditors and accounting academics within the UK. A factor analysis was undertaken to examine the potential inter …'s role”, “frequent meetings between regulators and auditors”, “mandatory rotation of auditors”, “limiting the provision of …
Persistent link: https://www.econbiz.de/10010939307
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Auditing the truth, or so you thought
DeMaria, Frank M. - In: African Journal of Accounting, Auditing and Finance 1 (2012) 4, pp. 374-382
The purpose of this paper is to assess the role of auditors in the financial crisis and the level of responsibility, if … auditors when issuing their audit opinions for their clients. Utilising the ethical paradigms developed by Rushworth Kidder in … How Good People Make Tough Choices, this paper will assess the reasoning behind the decisions made by auditors and audit …
Persistent link: https://www.econbiz.de/10010670386
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The role of auditors in the financial crisis: an African perspective
Owolabi, Amos Akintola - In: African Journal of Accounting, Auditing and Finance 1 (2012) 3, pp. 299-308
This paper investigated the role of auditors in the financial crisis from an African perspective. Desk research …, national and international newspapers was used. Assessment of the auditors' role was premised on quality of financial reporting … and auditors' oversight responsibility on one hand, and effectiveness of internal control to safeguard company assets on …
Persistent link: https://www.econbiz.de/10010670387
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The financial crisis and banks’ corporate governance models: implications and perspectives
Masera, Reiner - In: BANCARIA 01 (2009) January, pp. 3-19
Italy must be emphasized. If the model based on the board of statutory auditors could not be exported, some of the main … existence of multiple auditors with the same role in the firm could be harmful and a governance model based on the separation of … the role and independence of firms function and auditors is necessary …
Persistent link: https://www.econbiz.de/10005089679
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Catastrophe theory, a relevant model for auditors' behaviour
Degos, Jean-Guy - In: International Journal of Critical Accounting 5 (2013) 3, pp. 288-300
Twenty years ago, in my third thesis (Degos, 1991), I mentioned the problem of the formation of the opinion of the statutory auditor, and I used the catastrophe theory of René Thom. I persisted in this way with a working paper (1995) and a book [Degos, (1996), pp.171-183]. I regret not being...
Persistent link: https://www.econbiz.de/10011015132
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The Statutory Audit and the Economic Governance Within the European Union
Nicolaescu, Eugen - In: Knowledge Horizons - Economics 5 (2013) 1, pp. 15-19
Particularly for the past five years, the European Union has had to cross a period of institutional reconstruction to get a better understanding of the fact that economy, finance and the euro, in a logical order, cannot be approached only politically, in terms of good intentions, or contextual...
Persistent link: https://www.econbiz.de/10010700178
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Values of the EU Accounting Profession
Moise, Cîndea; Gabriela, Ciurariu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 2, pp. 228-232
Given the importance of accounting profession and the key role of its European body, the European Commission invited the FEE to play a key role in mobilizing European accounting professionals for providing European business advisers on the changes of the single currency. One objective is to...
Persistent link: https://www.econbiz.de/10010632119
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Organization of the Statutory Audit of Financial Statements in Romania
Ungureanu, Gabriela-Felicia - In: Studies and Scientific Researches. Economics Edition (2010) 15
Council on statutory audit of annual accounts and consolidated accounts, in order to ensure oversight of auditors, in the …
Persistent link: https://www.econbiz.de/10008470736
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HARMONIZED STATUTORY AUDIT
Gadau, Liana - Facultatea de Finante şi Banci, Universitatea Spiru Haret - 2009
Romania, country as a member of U.E. should adopt in its legislation the European Directive regulations on statutory audit of annual accounts. In order to ensure harmonization of national regulations with the European legislation in the field audit, issued Executive GEO nr.90/2008 on statutory...
Persistent link: https://www.econbiz.de/10008479459
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L'audit légal, un outil qualité et de pilotage de la performance des entités
Favier, Marianne - HAL - 2013
L'audit légal est une obligation à laquelle sont soumises de nombreuses entités. Le rôle principal des missions de Commissariat aux comptes est la certification des comptes de l'entité comme étant réguliers, sincères et donnant une image fidèle de la situation globale. Mais, les audits...
Persistent link: https://www.econbiz.de/10010820425