Zobrazeno 1 - 10
of 51
pro vyhledávání: '"Valentin BURCA"'
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 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 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:
Annals: Series on engineering sciences (Academy of Romanian Scientists), Vol 15, Iss 1, Pp 42-53 (2023)
In order to be able to carry out their activity and at the same time comply with the restriction measures imposed by the governments of the world with the aim of limiting the spread of the novel coronavirus, economic entities tested their resilience
Externí odkaz:
https://doaj.org/article/d291b82b38064d00ab63ac107f50107d
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
Publikováno v:
Audit Financiar, Vol 20, Iss 165, Pp 117-133 (2022)
In the current business environment, which has radically changed due to either socio-economic turmoil caused by economic or health crises (such as the COVID-19 pandemic) or due to technology and digitalization, internal audit has gained an important
Externí odkaz:
https://doaj.org/article/7b4cf3584e9747deb1fb535d0546b41e
Autor:
Ovidiu-Constantin BUNGET, Alin-Constantin DUMITRESCU, Rodica Gabriela BLIDISEL, Oana Alina BOGDAN, Valentin BURCA
Publikováno v:
Audit Financiar, Vol 19, Iss 164, Pp 724-742 (2021)
The audit market, developed out of the need to strengthen the credibility and the quality of financial reporting, has led since the 1980s to a concentration around large audit firms, the dominance effect being marked on the one hand by the auditor’
Externí odkaz:
https://doaj.org/article/4948d6cbf449452b88a281bdfc48870d
Autor:
Nicoleta FARCANE, Ovidiu-Constantin BUNGET, Rodica BLIDISEL, Alin-Constantin DUMITRESCU, Delia DELIU, Oana BOGDAN, Valentin BURCA
Publikováno v:
Audit Financiar, Vol 19, Iss 3 (163), Pp 501-515 (2021)
In the sensitive socio-economic context generated by the COVID-19 pandemic, teleworking was, in many fields, a way to continue the activity while complying to the measures imposed by law in order to fight the spread of the new Coronavirus. On the one
Externí odkaz:
https://doaj.org/article/d8c66b7e5803486ca81ecd27a0122d4e
Publikováno v:
CECCAR Business Review, Vol 2, Iss 2, Pp 3-16 (2021)
Currently, the economic environment is significantly affected by the COVID-19 pandemic. The effects are visible in the area of accounting and financial reporting policies and practice as well. The aim of this article is to show how accounting estimat
Externí odkaz:
https://doaj.org/article/3f228c99e80f4f0eb36bb399b9a41138