Impact of COVID-19 pandemic on auditors' responsibility: evidence from European listed companies on key audit matters

CD Hategan, RI Pitorac, AC Crucean - Managerial Auditing Journal, 2022 - emerald.com
Purpose This research seeks to assess the impact of the COVID-19 pandemic on the quality
of financial reporting and the auditor's responsibility. This paper aims to investigate how the …

Effects of the COVID-19 pandemic estimated in the financial statements and the auditor's report

ACCPD Student - Audit financiar, 2021 - search.proquest.com
The COVID-19 pandemic had a significant impact on all aspects of life, but also on the
financial reporting of companies and on the activity of auditors. The paper aims to highlight …

[HTML][HTML] Ensuring the business continuity of production companies in conditions of COVID-19 pandemic in Poland–Applied measures analysis

A Kosieradzka, J Smagowicz, C Szwed - International Journal of Disaster …, 2022 - Elsevier
The purpose of the paper is to present the results of the study of solutions implemented in
Polish manufacturing companies to ensure their business continuity under COVID-19 …

[HTML][HTML] A Streamline Sustainable Business Performance Reporting Model by an Integrated FinESG Approach

V Bogdan, L Rus, DS Gherai, AG Florea, NG Bugnar - Sustainability, 2023 - mdpi.com
ESG reporting and disclosure enable financial performance by attracting revenues and
optimizing managerial decisions. Within this landscape falls the present study that aimed to …

[HTML][HTML] Sustainable leadership: philosophical and practical approach in organizations

VP Hategan, CD Hategan - Sustainability, 2021 - mdpi.com
The contemporary leadership concept manifests trends of continuous improvement, which is
why this paper is an approach to the field from the perspective of philosophical counseling …

[HTML][HTML] SME top management perception of environmental uncertainty and gender differences during COVID-19

S Veršič, P Tominc, T Štrukelj - Sustainability, 2022 - mdpi.com
Environmental scanning has become increasingly crucial for an organisation's existence
and a matter of interest for scholars and professionals. This research presents an outline of …

[HTML][HTML] What Do We Know and What Do We Need to Know about COVID-19's Implications on Business Economics? From Bibliometric Analysis to a Conceptual …

Z Zhu, H Xie - Sustainability, 2022 - mdpi.com
This paper presents a bibliometric analysis of COVID-19-related research in business
economics. The current status of research on economic management in COVID-19 is shown …

[HTML][HTML] The role of investor relations and good corporate governance on firm performance in the case of the companies listed on the Bucharest stock exchange

BA Mihail, D Dumitrescu, D Serban, CD Micu… - Journal of Risk and …, 2021 - mdpi.com
The objective of this paper is to investigate the role of Investor Relations (IR) in the
performance of companies listed on the Bucharest Stock Exchange. The study is motivated …

Biosecurity in the workplace and a QMS during the COVID-19 pandemic: a survey for Peruvian goods companies

J Benzaquen, B Avolio, J Weston - International Journal of …, 2023 - Taylor & Francis
Objectives. This study analyzes the differences between goods companies with a Standard
No. ISO 9001: 2015 quality management system (QMS) and those without, in terms of …

[HTML][HTML] Approaches related to the effects of COVID-19 pandemics on financing of the healthcare system in Romania

VM Antohi, RV Ionescu, ML Zlati, C Mirica - Frontiers in Public Health, 2022 - frontiersin.org
Background The healthcare financial system faced a significant disturbance of the budget
balance after the outbreak of the pandemic, amid government measures to combat the …