Zobrazeno 1 - 10
of 43
pro vyhledávání: '"Camelia-Daniela HATEGAN"'
Publikováno v:
Annals of the University of Oradea: Economic Science, Vol 32, Iss 2, Pp 136-144 (2023)
When a company goes through a period of economic uncertainty, and its ability to keep operating in the foreseeable is called into question, all stakeholders are affected. In terms of economics a failure means that a company can’t respect the eco
Externí odkaz:
https://doaj.org/article/657d5cb4ff63463b818f48deba394e3f
Publikováno v:
Audit Financiar, Vol 22, Iss 4(176), Pp 758-768 (2024)
Because the quality of the audit cannot be directly determined, over time, researchers have tried to analyze this subject indirectly through various indicators, such as the quality of financial reporting and audit fees. The financial audit is a subsy
Externí odkaz:
https://doaj.org/article/e4546d040294451e889394016f9581d9
Publikováno v:
Audit Financiar, Vol 22, Iss 1(173), Pp 177-188 (2024)
Non-financial information plays an increasingly important role in creating value for companies and has become an essential factor in modern business strategies. While financial information provides insight into a company's past financial performance,
Externí odkaz:
https://doaj.org/article/c2c2d39503ac4036a9762bffb013424f
Autor:
Doina RUBAN, Camelia-Daniela HATEGAN
Publikováno v:
Audit Financiar, Vol 20, Iss 168, Pp 668-680 (2022)
Investors' strategic decisions are based on information reported in financial statements. In order to be valid, according to national and international accounting regulations, the reported financial information must be of quality, a fact that can als
Externí odkaz:
https://doaj.org/article/034e3927432d461ba3a3fa0e989b3c13
Publikováno v:
Audit Financiar, Vol 20, Iss 167, Pp 484-498 (2022)
Audit fees are among the essential concerns of audit firms and regulators. The paper's objective is to analyze the evolution of audit fees collected by auditors. Based on the data included in the Audit Analytics database, a sample of 1927 distinct co
Externí odkaz:
https://doaj.org/article/b392f50646914eaa81feb5de752c33bb
Autor:
Camelia-Daniela HATEGAN
Publikováno v:
Audit Financiar, Vol 20, Iss 165, Pp 158-171 (2022)
In recent years, large companies have moved from the voluntary to the mandatory stage of reporting non-financial information on environmental, social and governance issues. Thus, in order to increase the degree of confidence in these reports, auditor
Externí odkaz:
https://doaj.org/article/ff50486665f441faafd792f406b490ee
Publikováno v:
Audit Financiar, Vol 19, Iss 3 (163), Pp 516-527 (2021)
The going concern of an entity's activity is a fundamental accounting principle. The practical application of this principle has accounting, legal and financial implications. From an accounting point of view, the management of the entities shall be r
Externí odkaz:
https://doaj.org/article/d7262d76fb584c2ca0e2ab6f18cf5983
Publikováno v:
Audit Financiar, Vol 19, Iss 3 (163), Pp 555-573 (2021)
The financial indicators reported in the budget execution accounts of the local public administrations have implications in the assessment of the level of performance regarding the achievement of the own revenues of these public entities. The objecti
Externí odkaz:
https://doaj.org/article/d9f13a00257c4697928005b6235358a9
Disclosure of Key Audit Matters: European Listed Companies’ Evidence on Related Parties Transactions
Publikováno v:
International Journal of Financial Studies, Vol 11, Iss 3, p 82 (2023)
The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area. The paper’s objective is to examine the nature of RPT
Externí odkaz:
https://doaj.org/article/71dd81db11204bc7b0f57ca5e86fe608
Autor:
Camelia-Daniela Hategan
Publikováno v:
Oradea Journal of Business and Economics, Vol 4, Iss 2, Pp 7-15 (2019)
Investors’ decisions are based on financial and non-financial information. To be useful, the information provided by the financial reports must be accurate, which is also ensured by the opinion expressed by the auditors. The purpose of the paper is
Externí odkaz:
https://doaj.org/article/ba7684a314514b25a921c80d743a4ace