In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria … acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …

accounting errors based on the conclusions drawn from the analysis. The method used is prospective, financial analysis of the … the amplitude of the necessary check-ups and the methodology of the imposed accounting treatments, we believe that the … and limits the impact of errors on the quality of financial reporting in Romania. …

and auditors in Italy and Romania. Drawing from the theoretical framework of gendered construction of the accounting …Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as … lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a …