This article aims to highlight the relationship between corporate governance and financial statement fraud. It also emphasizes the characteristics that would be needed for good corporate governance so that it could prevent any type of frauds.

At a time when the world is interested in phenomena such as, ecology, environment, food safety, ozone layer depletion, famine and their effects on social responsibility initiatives are becoming increasingly well received. Even if you can not give a real dimension of the concept of social...

The global crisis has different effects on the activities of companies. In different areas, the crisis is different, which means that it can be searched and found generally valid solution to address the negative effects of the crisis. Different forms of the crisis involves deep analysis of the...

This paper aims to answer the question: 1. The contingency theory can be a source of improvement in management accounting research ,in terms of global economic crisis?’’ 2. Can be Contingency factors a bridge between organizational theories and management accounting? Research purpose: -The...

The Romania-Bulgaria Cross Border Cooperation Programme 2007-2013 is co-financed by the European Union European through the European Regional Development Fund. Under this program, the project “TRANS-TOUR-NET: Creation and Marketing of Pilot Cross Border Tourist Products in Dobrudzha” has...

It is our goal to analyze the efficiency of the operations of one company by its technical endowment and its way of using the assets during the production cycle as to achieve basic operational efficiency, including the maximization of the results to the level when shareholders would want to get...

The financial crisis has highlighted the need for an EU framework for bank recovery and resolution. The European Commission proposed on Wednesday a series of measures to introduce European standards in terms of bank recovery and resolution. These standards ensure that in future the authorities...

This study empirically investigated how small and medium-sized Chinese apparel enterprises (SME) formed their strategy as a response to the characteristics of business environment in order to achieve competitive business performance. An environment-strategy-performance model was proposed and...

Many authoritative scholars of Business Administration reported limits to teaching exclusively through frontal lectures, as traditionally taught in degree courses in Economics. The IFAC (International Federation of Accountants) recommends a less passive approach to teaching by providing more...