Financial fraud has extremely damaged the sustainable growth of financial markets as a
serious problem worldwide. Nevertheless, it is fairly challenging to identify frauds with highly …

In this paper, we review regulatory changes surrounding the adoption of international
accounting and auditing standards in 11 Central and Eastern European countries that are …

The article analyzes how internal public audit (IPA) transformed in Romania between 2006
and 2020, in order to explore:(a) the degree in which central and local public institutions …

The main aim of this research is to assess the suitability of the Internal Audit Capability
Model (IA-CM) for the Public Sector as an evaluation tool for the Romanian internal public …

Research question: The purpose of this article is to analyze the dynamics of audit market
related to the audit services and financial reporting in accordance with International …

Many state enterprises in Kenya have recently suffered poor performance patterns, which
has jeopardized the sustainability of most of these vital institutions. Some state corporations …

An audit of projects with non-reimbursable financing is an important part of ensuring that the
funds granted by public and private organisations are used appropriately and efficiently …

The main objective of this paper is to realize a comparative study regarding the theory and
practice of financial audit in Romania and Spain. To achieve this goal, we performed a …

The chapter proposes an interdisciplinary perspective and explores from the theoretical and
practical point of view approaches of management accounting and their impact on different …

Регулирането на пазарите навлиза все повече като термин в ежедневния, разговорен
език. Обикновено се свързва с държавната намеса, за да се предотвратят или смекчат …