Zobrazeno 1 - 10
of 49
pro vyhledávání: '"Ovidiu Constantin Bunget"'
Autor:
Ovidiu Constantin BUNGET, Alin-Constantin DUMITRESCU, Valentin BURCA, Oana BOGDAN, Mario-Alexandru SOCATIU
Publikováno v:
Audit Financiar, Vol 22, Iss 4(176), Pp 769-782 (2024)
There is currently a heated debate surrounding the proliferation of non-financial reporting regulations, which is why there is great concern about the less likely scenario of harmonization of the various reporting frameworks. Increasing efforts to de
Externí odkaz:
https://doaj.org/article/76e6e16195ff4ed580bfa2d31a029123
Publikováno v:
Audit Financiar, Vol 20, Iss 2(174), Pp 287-300 (2024)
This paper seeks to present the auditor-client negotiation process from non-financial assurance perspective, as to understand those factors that determine the way auditors conduct negotiations. For this, the authors analyzed a series of articles and
Externí odkaz:
https://doaj.org/article/8c2a6dd58c8b456f9141cf1f3ea00eec
Publikováno v:
Audit Financiar, Vol 20, Iss 2(174), Pp 369-378 (2024)
Audit quality is one of the most important concerns of audit firms, statutory audit regulators and academia. The purpose of this study is to analyze and evaluate the influence of auditor independence indicators on the quality of services provided. Ba
Externí odkaz:
https://doaj.org/article/1bb539717f2844e89850a8b860ec0ab0
Publikováno v:
Audit Financiar, Vol 22, Iss 1(173), Pp 116-126 (2024)
The development of companies in a sustainable manner is a desire of both company’s management and regulators who make sustained efforts to develop and standardize non-financial reporting. In the context in which the new European Directive regarding
Externí odkaz:
https://doaj.org/article/9fb84eb8c9ec42958a9453f19a4a152a
Publikováno v:
Audit Financiar, Vol 21, Iss 4(172), Pp 734-746 (2023)
In recent decades, more and more researchers and practitioners have expressed their interest in sustainable development and sustainability. Since it was introduced in 1987, the concept of sustainable development has been treated by the United Nations
Externí odkaz:
https://doaj.org/article/eeabe83cc49f4dec94db17f5f44e190a
Publikováno v:
Audit Financiar, Vol 21, Iss 3 (171), Pp 477-482 (2023)
Audit fees are among some of the most important concerns of audit firms, financial/statutory audit regulators and academia. The objective of this paper is to analyze and evaluate the impact of company size indicators on the formation of audit fees. B
Externí odkaz:
https://doaj.org/article/2bc4a85fb9774c5d936e5b971109771e
Publikováno v:
Audit Financiar, Vol 21, Iss 3(171), Pp 526-551 (2023)
The growth of the cryptoassets phenomena, along with the lack of applicable accounting rules, offers difficult issues for financial reporting specialists in Romania. Therefore, handling the accounting of cryptoassets requires a detailed understanding
Externí odkaz:
https://doaj.org/article/e117aa22faa64e6b8673eb0694733dd1
Publikováno v:
Audit Financiar, Vol 21, Iss 3(171), Pp 562-577 (2023)
The depletion of natural resources and increased pollution represent an important problem that can greatly influence both the well-being of society and the security of its future. In this context, the concept of long-term and sustainable development
Externí odkaz:
https://doaj.org/article/341e9c20dcab492481cde0649f3a9113
Publikováno v:
Audit Financiar, Vol XXI, Iss 169, Pp 138-150 (2023)
The recent COVID-19 pandemic has raised various concerns related to firms’ financial vulnerabilities and resilience. The best way to achieve financial resilience is to identify drivers of sustainable economic development, mainly resumed to strategi
Externí odkaz:
https://doaj.org/article/5b05e8f37fa34089aa6d47b7792f917e
Autor:
Mariana BULUCEA, Ovidiu Constantin BUNGET, Alin-Constantin DUMITRESCU, Valentin BURCA, Oana BOGDAN
Publikováno v:
Audit Financiar, Vol 20, Iss 167, Pp 457-470 (2022)
The purpose of this paper is to study the implications of auditors' rotation on financial audit reporting in the case of companies listed on the Bucharest Stock Exchange in the period 2011-2021. It was analyzed the relationship between the rotation o
Externí odkaz:
https://doaj.org/article/af129710a8654ce68ec0af97f6abd9c1