Zobrazeno 1 - 10
of 29
pro vyhledávání: '"Alina Beattrice, VLADU"'
Autor:
Alina Beattrice VLADU, Dan Dacian CUZDRIOREAN, Paula Ramona RĂCHIŞAN, Adrian GROŞANU, Sorin Romulus BERINDE
Publikováno v:
Studia Universitatis Babeş-Bolyai Negotia, Vol 69, Iss 4 (2024)
Real Earnings Management (REM) represents a significant area of research within financial studies, having been thoroughly explored over time alongside accrual earnings management techniques as part of the broader issue of intentional financial report
Externí odkaz:
https://doaj.org/article/7295e795e1c44fde870da5516e1cfdb9
Publikováno v:
Annals of the University of Oradea: Economic Science, Vol 31, Iss 2, Pp 143-152 (2022)
Our multidisciplinary review paper aims to explore the research paradigms of unethical behavior from different academic perspectives. By doing this, our paper contributes to a better understanding of unethical behavior by drawing knowledge from alter
Externí odkaz:
https://doaj.org/article/c8c4890f61994b7bb99a4eefb3b9f58b
Publikováno v:
CECCAR Business Review, Vol 3, Iss 1, Pp 44-52 (2022)
Ethical-decision making is an overly complex process. Despite the enormous number of studies assessing it in various fields of research, much is still unknown. This paper provides an overview regarding the paths that can be used to enhance ethical de
Externí odkaz:
https://doaj.org/article/ceaded68beb6495f8b22591fda97e33b
Publikováno v:
CECCAR Business Review. 3:44-52
Autor:
ALINA BEATTRICE VLADU
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Vol 1, Iss 3, Pp 10-14 (2015)
This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earning
Externí odkaz:
https://doaj.org/article/93afdf907fad4981893220a958c130fa
Autor:
Alina Beattrice Vladu
Publikováno v:
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 23, Iss 4, Pp 63-72 (2013)
This paper explores empirically several inferences regarding audit quality as follows: auditor competence and independence, auditor rotation, regulatory regimes, audit failures, firm characteristics, audit and non-audit fees, earnings management. U
Externí odkaz:
https://doaj.org/article/f1c274386bcf42bbb2baa240cd58a9cc
Autor:
Alina Beattrice Vladu
Publikováno v:
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 23, Iss 4, Pp 22-28 (2013)
This paper explores empirically six potential predictors of ethical judgments in the audit profession. Those potential predictors are assessed in the literature under the aegis of inconsistency in terms of their impact on ethical behaviour. In this
Externí odkaz:
https://doaj.org/article/5057afdd7c5446b3a2900d183bb2b84e
Publikováno v:
Amfiteatru Economic, Vol 22, Iss 54, Pp 432-446 (2020)
The present empirical study assessed factors as environment, education, social pressure and government actions from the perspective of promoters of sustainable behavior of students. In this regard a survey was conducted in one of the largest universi
Autor:
Alina Beattrice Vladu
Publikováno v:
Eurasian Journal of Economics and Finance, Vol 7, Iss 1, Pp 36-47 (2019)
Our paper proposes an aggregate score that can be used to capture the profile of chief executive officers for signaling the propensity of unethical behavior. Based on prior research, our proposed score aggregates thirteen aspects across seven dimensi
Publikováno v:
Journal of Business Ethics. 140:633-648
Preparers of accounting information are in a position to manipulate the view of economic reality presented in this information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, the