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Analysis of Global Performances for the Companies listed on Bucharest Stock Exchange: A Sectorial Perspective

Achim, Monica Violeta; Borlea, Nicolae Sorin; Mare, Codruta - In: International Journal of Academic Research in Business … 5 (2015) 2, pp. 181-200

In the current context of sustainable development performance means not only to create profit at any cost but to create profits without affecting the interests of other participants in the business including without affecting the environment. Meanwhile corporate governance should ensure the...

Persistent link: https://www.econbiz.de/10011198664

ANALYTICAL PROCEDURES USED IN FINANCIAL AUDIT FOR THEVALUATION OF PORTFOLIO PERFORMANCES â€“ CASE OF FINANCIAL INVESTMENT COMPANIES

Danescu, Tatiana; Spatacean, Ovidiu - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 2-2

Conducting financial audit engagements for Financial Investment Companies is basedin a significant measure on the conception and performance of analytical procedures that assist theauditor in the process of elaborating general conclusions regarding the performances of themanaged portfolios. In...

Persistent link: https://www.econbiz.de/10008497436

ASSESSING GOING CONCERN ASSUMPTION BY USING RATING VALUATION MODELS BASED UPON ANALYTICAL PROCEDURES IN CASE OF FINANCIAL INVESTMENT COMPANIES

Danescu, Tatiana; Spatacean, Ovidiu; Nistor, Paula; … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 21-21

Designing and performing analytical procedures aimed to assess the rating of theFinancial Investment Companies are essential activities both in the phase of planning a financialaudit mission and in the phase of issuing conclusions regarding the suitability of using by themanagement and other...

Persistent link: https://www.econbiz.de/10008776015

Certification of Audit Committee Effectiveness : Evidence from a One-Time Regulatory Event in China

Chang, Hsihui - 2017

subsequent audit committee regulations …

Persistent link: https://www.econbiz.de/10012962975

Does Board Independence Substitute for External Audit Quality? Evidence from an Exogenous Regulatory Shock

Chintrakarn, Pandej - 2017

Exploiting the passage of the Sarbanes-Oxley Act (SOX) as an exogenous regulatory shock, we investigate whether board independence substitutes for external audit quality. Based on over 14,000 observation across 18 years, our difference-in-difference estimates show that firms forced to raise...

Persistent link: https://www.econbiz.de/10012957532

Reforming Corporate Governance Post Enron : Shareholders’ Board of Trustees and the Auditor

Abdel-Khalik, A. Rashad - 2016

One potentially positive outcome of Enron's demise could be improving the process by which auditors are selected, retained and compensated. A proposal to reform this aspect of corporate governance is outlined in this essay. In addition, this editorial accomplishes two goals: (a) identification...

Persistent link: https://www.econbiz.de/10013006300

The Impact of Regulation Reform and Corporate Governance on the Level of Financial Disclosure : Case of Tunis Stock Exchange Firms

Ahmadi, Ali - 2015

This paper is devoted to evaluate the impact of financial safety act n°2005-96 (FSA) and corporate governance on the level of financial disclosure. The empirical study relates to a sample of 20 firms listed on the Tunis Stock Exchange observed over the period (2003-2010). Our results confirm...

Persistent link: https://www.econbiz.de/10013035577

CORPORATE GOVERNANCE-THE ROLE AND APPLICATION OF THE PRINCIPLE OF TRANSPARENCY

Timea, Fulop Melinda - In: Annals of Faculty of Economics 1 (2011) 1, pp. 616-621

has been incorporated into the recommendations and regulations/provisions of the Bucharest Stock Exchange (Romanian: BVB … quantitative studies. Therefore, our approach started from the definition found within the principles of OECD according to which … principle of transparency has been incorporated into the recommendations and regulations/provisions of the Bucharest Stock …

Persistent link: https://www.econbiz.de/10009366108

IT-Compliance nach COBIT: Gegenüberstellung zwischen COBIT 4.0 und COBIT 5

Klotz, Michael - 2014

Mit der aktuellen fünften Version (COBIT 5) wurden grundlegende Erweiterungen und Änderungen des COBIT-Frameworks vorgenommen. Inwieweit sich dies auf das IT-Compliance-Verständnis und das Management von IT-Compliance ausgewirkt hat, wird in diesem Arbeitspapier untersucht. Hierzu werden die...

Persistent link: https://www.econbiz.de/10010329619

Internal Audit as An Attribute of Management During the Economic Crisis

Susmanschi, Georgiana - In: CES Working Papers 4 (2012) 3, pp. 419-428

Internal audit provides through its tasks reasonable assurance that decisions implemented and on-going objectives are under control. Internal audit has passed from a simple check to a role in assisting management in order to have better control over operations, thus the internal audit function...

Persistent link: https://www.econbiz.de/10012017016