The provision of transparent and useful information on market partici-pants and their transaction is essential for an orderly and efficient market, and it is one of the most important preconditions for imposing market discipline. Left to themselves, markets may not generate sufficient levels of...

This paper aims to estimate the equilibrium real exchange rate for Romania, respectively the real exchange rate consistent with the macroeconomic balance, which is achieved when the economy is operating at full employment and low inflation (internal balance) and has a current account that is...

Evaluation and monitoring approaches and methodologies are spreading within the national and regional administrations directly involved in the management of the programmes co-financed by Structural Funds as well as within other institutional contexts where public policies are planned and...

We investigate the factors impacting dysfunctional audit behaviour (DAB) in audit companies in Indonesia during COVID-19. We additionally examine at how organisational commitment (OC), employee performance (EP), and turnover intention (TI) play a role as mediators in the relationship between...

The intern audit has an important role in economy. There is any institution without a risky activity. The goal of this paper is to show the importance of intern audit in providing an independent evaluation of risk management, of controlling and of process management.

El propósito de este trabajo consiste en investigar, a partir de los informes de fiscalización sobre universidades, dos aspectos: 1) el tipo de información que los órganos de control externo facilitan en los informes de fiscalización sobre universidades; y 2) el grado de homogeneidad de...

The public administration is subject to major changes, due to major changes within the Romanian society and ever growing requirements of efficiency, effectiveness and economy. Given a certain conflict between support activities which are at times most expensive and these requirements, a race is...

This paper analyzes political agency with endogenous information collection and revelation by third-party auditors. While increasing incentives for auditors to provide information straightforwardly improves political control, a small amount of pro-incumbent bias can also be useful for...

The global economic crunch had a big impact on the private sector all over the world. Media and controllers presented cases of corruption in business and identified special areas where companies, governments, investors, consumers and stakeholders can contribute to stop fraud and corruption....

Companies can gain additional efficiency in designing and implementing or assessing internal control by focusing on only those financial reporting objectives directly applicable to the company’s activities and circumstances, taking a risk based approach to internal control. It is important for...