The authors try to argue that quality of audit mission depends on competence of auditors. The differences in perception the results of statutory audit in Romania and the perception of the results of audits in the world show how many must be develop in Romania in educational system, in client...

Fraud can range from minor employee theft and unproductive behavior tomisappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of prevention and detection measures. Moreover, prevention and deterrence measures are much less costly than...

The companies supply information all the interested users. But, the quality of information is doubtful, sometimes, because the company, like supply of information, has in view the certain purposes. Each user wants a result, so that the users, that own the power, influence the supplied image. In...

Although one may say that the components of financial statements maybe considered autonomous and independent elements, the whole accountingprocessing procedure ends with a set of financial statements that are closelyinterconnected from the information viewpoint. Therefore, the earnings are shown...

Fraud can range from minor employee theft and unproductive behavior tomisappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of prevention and detection measures. Moreover, prevention and deterrence measures are much less costly than...

Food waste is a social, environmental, and economic challenge today. The European Union's Green Deal demands tackling this problem. Our research question is: "What are the solutions regarding food waste prevention across the companies' supply chain?" The mixed research method consisted of...

The study aim is to present a review of the literature dedicated to green public procurement. We analyse traditionally and using a structured literature review 115 articles indexed in Scopus on this topic. The contribution of the paper consists in the development of the knowledge regarding the...

Our research objective is to investigate the circular economy practices implemented by manufacturers in the electric appliance sector. The research methodology was mixed, selecting relevant fragments from the nonfinancial reporting of a sample of entities in the European Union and following the...

The study aim is to present a review of the literature dedicated to green public procurement. We analyse traditionally and using a structured literature review 115 articles indexed in Scopus on this topic. The contribution of the paper consists in the development of the knowledge regarding the...