This research takes into consideration the existence of the principal-agent type relationships withn the banking system, as well as the portfolio of risks related to it. Therefore, the internal audit intercedes between the stakeholders on the management of the credit entities becoming a...

The objective of this research is to emphasize the difficulties generated by incomplete adoption of accounting concepts and treatments related to stocks into the public sector by the national regulators, by reference to the International Public Sector Accounting Standards. Taking into account...

The convergence and compliance process initiated at international level hasinfluenced also the accounting system of the public sector entities from Romania. Taking intoaccount the fact that the fixed tangible assets represent an important part of the total assets ofthe public sector entities,...

The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting. Within this context, by thisresearch, we define the coordinates...

The dissemination of financial information into the sector ensures and develops thetransparency and trust of the community into the state entities. In this context, the undertakenqualitative research has as objective to identify the extent to which the entities belonging to thesector of central...

The deep transformations which have marked the public sector, generated by theEuropean Union extension, the decentralization process, the increase of complex activities, theascendant trend of current agreements and the descendant trend of future resources requireredefining the role of internal...

Risks get new valences into the public sector within an economy characterized by resource limitation, increase of public exigency regarding services and diversification of the activities in the public sector entities. By carrying out this fundamental research we consider the problem of...

The financial scandals that took place over the last years has generated the question of potential conflicts between the objectives of risk management and those connected with maximization of the company's value represented by board of directors. In the present article we debate the related...

Research has generally focused either on the auditors’ decision-making process atmicro-level or on the financial audit environment at macro-level. The present paper’s contributionto knowledge consists in filling in this research gap by performing an analysis of the financial auditenvironment...

Les sociétés cotées doivent préparer et présenter leurs états financiers conformément aux normes IFRS / IAS. Ces normes sont caractérisées par une certaine tendance à la convergence, démontrée par l'acceptation d'un petit nombre de choix pour le même problème de comptabilité....