The paper highlights the part of the results of a questionnaire-based research, carried out at the level of associations of liberal professions members of the Liberal Professions Union of Romania (LPUR). It was rated the implementation of the principles of Total Quality Management (TQM) among...

The paper highlights the part of the results of a research based on a questionnaire conducted at the National Institutes for Research, Development and Innovation (NIRDI) of Romania, under the coordination, under the authority or the subordination of the National Agency for Scientific Research...

We examine the role of discretionary investments that affect the production of audits of multiple clients. Given such investments and their associated joint fixed costs, the investment decision and production of audit services must be analyzed over a client portfolio, rather than on an...

The paper highlights the part of the results of a questionnaire-based research, carried out at the level of associations of liberal professions members of the Liberal Professions Union of Romania (LPUR). It was rated the implementation of the principles of Total Quality Management (TQM) among...

The paper highlights the part of the results of a research based on a questionnaire conducted at the National Institutes for Research, Development and Innovation (NIRDI) of Romania, under the coordination, under the authority or the subordination of the National Agency for Scientific Research...

At this moment, both in our country and in the European Union, rural tourism and ecotourism are among the most dynamic forms of tourism, a result of the advantages which it offers bouth tourists and host communities. Rural areas are rich in ecological and rural diversity. For a long time in...

Every organization's response to environmental challenges is to improve quality by adopting modern concepts and a new approach to quality. This includes, of course, the developed and implemented quality management systems. Ensuring quality and managing it today is an inevitability, so a great...

In the present frame, marked by economic crisis, globalization of competition, the quality of products and services is the reference point of any organization. Continuous improvement of product quality and service has become new references in the current economic landscape, highly complex...

This paper aims to address issues of importance of investments on the quality of products and services in the contemporary economy. The investments have an innovative character due the fact that creates material conditions in order to promote the technology, ensuring the development and...

Using proprietary data, we analyze how a variety of audit composition and team characteristics are associated with audit effectiveness and efficiency. We find that more time allocated prior to the final phase of the audit is associated with more effective audits. We also decompose the time...