The statutory audit of business entities is represented by the audit of annual financial accounts or consolidated financial accounts, according to the Community legislation transposed in national regulations. Negligence or imprudence in performing the activities related to this type of audit...

By its nature, the accounting field is in a close connection with ethics, morality and religion. The concepts of morality, ethics and religion are closely connected to each other and at the same time they are complementary. How many bankrupts occurred in economy and how many human dramas could...

Country risk analysis expresses financial probability losses in international affairs, losses generated by certain macroeconomic events and/ or policy of the analyzed country and is generated by the interaction of many political, economic and social factors, manifested as a complex reality that...

The diversity of opinions represents the main factor of progress in any field of knowledge. The evolution of accounting is also circumscribed to this truth. Through a careful radiography of the points of view recognized in the literature, the authors manage to present some relevant elements in...

The main purpose of this paper is to discuss the problem of auditing the environmental pressures and impacts and to clarify the advantages of this process. We discuss about the connections between the audit financial and technical aspects and the main standards. ISO 14001 defines environmental...

The aim of our paper is to present some considerations on the quality of financial - accounting information provided by financial statements. Anchored in the present state of knowledge, in our opinion such an approach means the essential premise for the development of a normal business activity...

The present study is capturing the defining elements of the concept of human capital as they are seen from different approaches and perspectives, conducted by researchers in the field. For this purpose, twenty-three research articles from scientific journals and relevant legislation of the last...

Etant donné l'évolution des doctrines comptables sur les comptes et les fonctions de la comptabilité l'auteur présente les éléments de progrès et de différentiations. La recherche concerne les contributions de spécialistes étrangers et celles contenues dans la littérature comptable...

In general, more supportive organizations typically masculine values and practices conform to their reward. Attributes considered as male dominance or strength determination are protected, rationality is superior to intuition, task orientation is considered more effective than interpersonal...

The negative effects of the global crisis can be seen on SME’s because of their size and their difficulty to access finance. SME’s need to be aware of the impact that their activities have on the environment which will turn into a great opportunity to explore the economic advantages that...