Zobrazeno 1 - 10
of 236
pro vyhledávání: '"public audit"'
Autor:
Teodora Nicoleta PLEȘA
Publikováno v:
Theoretical and Applied Economics, Vol XXXI, Iss Special, Summer, Pp 73-86 (2024)
Increasing awareness of issues related to climate change, social inequities and corporate governance have led to the need for companies to present non-financial elements in their annual reports. Although, currently, the ESG concept is used by private
Externí odkaz:
https://doaj.org/article/430ccf72d7004fc69038b112799428df
Autor:
Andreea Hancu-Budui, Ana Zorio-Grima
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 27, Iss 2 (2024)
This article seeks to bring evidence on public value co-creation between public auditors and auditees, with a focus on the environment, as a matter of pressing interest for the citizens. We analyse data from performance audit reports issued by the Eu
Externí odkaz:
https://doaj.org/article/193eb946993c4e579364942af773a0eb
Autor:
Nicoleta Asalos, Ionel Bostan
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXIII, Iss 2, Pp 614-622 (2024)
In Romania, nearly 14,000 institutions and various state entities are subject to internal public audit. Among these, about 90% belong to local public administration. A recent report by the Romanian Ministry of Finance categorizes the auditable enti
Externí odkaz:
https://doaj.org/article/1b3fdc9c01ef438496b229f590c439dd
Publikováno v:
Journal of Accounting & Organizational Change, 2022, Vol. 19, Issue 6, pp. 1-23.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAOC-04-2021-0057
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management, 2023, Vol. 35, Issue 4, pp. 431-450.
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management, 2022, Vol. 35, Issue 4, pp. 474-492.
Autor:
Hancu-Budui, Andreea, Zorio-Grima, Ana
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management, 2021, Vol. 35, Issue 4, pp. 451-473.
Autor:
Pilică Marian Claudiu
Publikováno v:
Scientific Bulletin, Vol 28, Iss 2, Pp 234-245 (2023)
The research carried out through this article was structured starting from the clarification of some key concepts of external public audit, continuing with revealing the role of the supreme institutions of external public audit (such as the Romanian
Externí odkaz:
https://doaj.org/article/da93c41ee02a4c468dc9b65e9d788ffe
Autor:
Nicoleta Asalos, Ionel Bostan
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXIII, Iss 1, Pp 876-885 (2023)
The exercise of public audit in Romania is the responsibility of the Supreme Audit Institution (the Court of Accounts, which exercises external public audit) and the special internal audit structures found in central and local public authorities/en
Externí odkaz:
https://doaj.org/article/2ebb05c204fd48d0ba270af5a308b3bc
Autor:
Vasile SECRIERU
Publikováno v:
Economica, Vol 2, Iss 124, Pp 80-92 (2023)
Both, the alignment with the European vector of development, as well as the new challenges and demands made by the public to the public authorities determine the need to take over and adapt some effective mechanisms of public governance in the R
Externí odkaz:
https://doaj.org/article/8a6ae18525b4466fae2fe4c00185d3d2