THE GLOBAL FINANCIAL CRISIS AS INCENTIVE FOR ENHANCING ASSURANCE FOR FINANCIAL REPORTING
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2010, Vol 12, Issue 1
Abstract
The article aims to analyze world-wide financial crisis’ impact and implications as regards assurance for financial reporting, starting with and comparing reactions of international accounting and audit professional organizations, as regards possible accounting professional’s contributions to economical stability, and establishes the global crisis as incentive for enhancing assurance for financial reporting.
Authors and Affiliations
Monica Buga (Stancu), Oana Gherghinescu, Sorin Vânătoru
Keywords
Related Articles
- EP ID EP150117
- DOI -
- Views 78
- Downloads 0
ASSESSING PERFORMANCE OF THE SUSTAINABLE SPATIAL DEVELOPMENT: ROMANIAN CASE STUDY
The sustainable development requires to be implementing on the efficiency principles of the sustainable development, which has to be appreciated depending on a benchmark system. This study performs an analysis of the sus...
TAX EVASION - THE CRIME OF THE „WHITE COLLAR”
This paper treats the problem of tax evasion at the present time constitutes a complex social and economic phenomenon, the harmful consequences of this phenomenon to be limited, reduced, to lose the scale, given that it...
THE GLOBAL FINANCIAL CRISIS AS INCENTIVE FOR ENHANCING ASSURANCE FOR FINANCIAL REPORTING
The article aims to analyze world-wide financial crisis’ impact and implications as regards assurance for financial reporting, starting with and comparing reactions of international accounting and audit professional orga...
ANALYSIS OF THE ROMANIAN BANKS’ PERFORMANCE THROUGH ROA, ROE AND NON-PERFORMING LOANS MODELS
General assumption of this study is that the banks performance represents their ability to generate sustainable profitability and that banks’ profitability is one important issue of contemporary banking field, grace to...
RISK BASED INTERNAL AUDIT: PERSEPCTIVES OFFERED TO CORPORATIONS AND BANKS
Internal audit aims at providing an independent opinion about whether the objectives of one institution are achieved, and if not to define the circumstance that hinder from accomplishing them. In the context of value add...