This study aims to examine the relationship of having financial statements audited by external auditors and access to bank credit, using data from the Business Environment and Enterprise Performance Survey (BEEPS). Among firms having credit access, this research further analyses the impacts of...

Marketing communication is a concise part of modern museum management. Museums operate in a competitive environment; therefore, it is important to pay sustained attention to every component of a given museum's marketing communication. Changes, international trends, and visitor preferences have...

This paper aims to point out the significance of external audit and auditor’s reports. The stability of banks and its operations are vital not only for efficient financial system functioning, but also for overall industry. The banking sector, both in developed and undeveloped countries,...

We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...

We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...

Marketing communication is a concise part of modern museum management. Museums operate in a competitive environment; therefore, it is important to pay sustained attention to every component of a given museum's marketing communication. Changes, international trends, and visitor preferences have...

The practice of management systems implementation became a large practice in the latest decade for all type of organizations. The trends moved from the known quality management to many other fields such as the environment, health and safety, food safety, social responsibility and others. Most of...

In the article there are worked out a characterization and a definition of internal financial control. There is clarified the need for carrying out this kind of financial control and are considered the reasons for which there is developed a system of internal financial control in the enterprise....

In the paper various forms of organizational consulting are presented. Some of them introduce valuable knowledge and skills to organizations. Others are also the source of technology, products and capital. Sometimes, the organizations become dependent on the consulting agencies. In some cases,...

Spectacular financial reporting scandals of last years (cases of Enron, WorldCom, Parmalat and others) are usually attributed to conscious actions of auditors. When analyzing the reasons of audit failures scholars point at the lack of independence of auditors, who act against professional ethics...