Gorgan, Cătălina; Gorgan, Vasile; Dumitru, Valentin … - In: The AMFITEATRU ECONOMIC journal 14 (2012) 32, pp. 550-562
Financial markets rely on confidence and confidence is supported by the presumption that financial statements are accurate and reflect the economic reality. Financial scandals from 2001-2002 as well as the recent economic crisis have raised questions about the integrity of accounting information...