Zobrazeno 1 - 10
of 39
pro vyhledávání: '"Maria GROSU"'
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXIII, Iss 2, Pp 767-774 (2024)
Given the current economic uncertainties in the capital market, there is a heightened need for quality audit engagements to maintain the credibility of financial statements and the trust of users. In these circumstances, it is important to use the
Externí odkaz:
https://doaj.org/article/4bc55e1a4d89499dab7d33e7cc8115a0
Publikováno v:
USV Annals of Economics and Public Administration, Vol 23, Iss 2(38), Pp 129-142 (2023)
The nature, opportunity and value of provisions should be disclosed in the explanatory notes to provide full information to interested parties. This work focused in particular on the analysis of provisions, because over time, provisions have been dif
Externí odkaz:
https://doaj.org/article/803dfb96b0234765820780771f3c0ad3
Publikováno v:
Audit Financiar, Vol 21, Iss 4(172), Pp 715-733 (2023)
Sustainable development of the company implies achieving a balance in terms of economic, social and environmental activities with the aim of making optimal use of the entity's resources without harming the environment and through an active involvemen
Externí odkaz:
https://doaj.org/article/e4b8d6f216e84c8abff273b9d7cc1e4b
Publikováno v:
Audit Financiar, Vol XXI, Iss 169, Pp 109-123 (2023)
In today's unstable environment, one of the overarching principles for financial reporting of major importance to users of financial statements is going concern. The management of companies is responsible for disclosing information about whether the
Externí odkaz:
https://doaj.org/article/a2210b16af59454090163a562cf2c5d2
Autor:
Marioara Molociniuc (Hritcan), Anatol Melega, Maria Grosu, Mihaela Tulvinschi, Anamaria Geanina Macovei
Publikováno v:
Entrepreneurship and Sustainability Issues, Vol 10, Iss 2, Pp 333-350 (2022)
The development of the economy and the capital markets has led to substantial changes over time, both in terms of audit reporting and determining the quality of the audit. The primary purpose of the present study is to conduct an empirical evaluation
Externí odkaz:
https://doaj.org/article/bacd0f786433488a93b7f0194c36530f
Publikováno v:
USV Annals of Economics and Public Administration, Vol 22, Iss 2(36), Pp 108-117 (2022)
In recent years, the scale of criminal activity has reached alarming levels and the globalisation of the financial services industry and advances in technology have made the financial aspects of crime increasingly complex. Money laundering and terr
Externí odkaz:
https://doaj.org/article/7068f0ccfa8344cbb9e6bb4d31d415bb
Publikováno v:
Audit Financiar, Vol 20, Iss 166, Pp 304-319 (2022)
Gender differences can be explained by the level of development of a state, by the perception of employers, but also by the attitude of men and women towards the labor market. In recent years, more and more women are working in the accounting and aud
Externí odkaz:
https://doaj.org/article/08da9fa66dfd4fb6bff9fd4a86cad279
Autor:
Bogdan Narcis Firtescu, Florin Brinza, Maria Grosu, Erika Maria Doaca, Adelina Andreea Siriteanu
Publikováno v:
Frontiers in Environmental Science, Vol 10 (2023)
Over the last decades, all countries have pursued an ambitious climate policy, thus showing a growing concern about climate change, global warming, greenhouse gas (GHG) emissions, or environmental taxes. Water, air, and soil pollution caused by gas e
Externí odkaz:
https://doaj.org/article/81fe246d91e24e648c3e0c16b2d1eb6f
Publikováno v:
USV Annals of Economics and Public Administration, Vol 21, Iss 34, Pp 104-114 (2021)
Revenue is known to be one of the most important performance indicators of a company. Revenue recognition policy involves a high level of management judgment and, not infrequently, management may feel some pressure to achieve the planned results. B
Externí odkaz:
https://doaj.org/article/babcb1965c0544828c8d04555bca47cd
Publikováno v:
Audit Financiar, Vol 19, Iss 3 (163), Pp 528-543 (2021)
Risk is one of the most controversial elements that auditors face in audit missions. This refers to the probability that significant misstatements will exist in the financial statements of companies, and the auditor will issue an unqualified opinion,
Externí odkaz:
https://doaj.org/article/e65f80cc9b4a40819388e779984ee172