M Paunescu - Procedia Economics and Finance, 2015 - Elsevier
This study examines the case of Romanian IFRS adopters when it comes about their auditors. After a brief literature review in which we point out some of the previous articles …
C Istrate - Journal of Accounting and Management Information …, 2018 - ceeol.com
Starting with 2016, the Romanian authorities decided that 17 state-owned companies should use IFRS in their individual financial statements. The objective of this paper is to …
M Tache - Journal of Accounting and Management Information …, 2020 - ceeol.com
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 …
This research paper sets out to examine the auditing in the unprecedented era of the COVID- 19 pandemic. It systematically investigates the prevailing trends in auditor reporting for …
N Nisha - International Journal of Accounting and Finance, 2016 - inderscienceonline.com
The practice of secret reserve accounting can be traced back to the 20th century, when secret reserves were created to conceal high profits earned from wars. This accounting …
M Tache - AMIS IAAER 2019, 2019 - researchgate.net
The scope of accounting figures as part of the entire social mechanism also includes some unannounced ambushes alongside the distinct approach of conceptual frameworks …
DOCTORAL THESIS Page 1 1 ROMANIA THE MINISTRY OF NATIONAL EDUCATION “DECEMBER 1st, 1918” UNIVERSITY, ALBA IULIA THE DOCTORAL SCHOOL ACCOUNTING DOMAIN …
Evoluţia societăţii, atât din punct de vedere economico-social, cât şi multicultural şi politic, a amplificat infracţiunile de natură economică, context în care criminalitatea economică a …
C Istratea - … and Management Information Systems AMIS 2018, 2018 - researchgate.net
Starting with 2016, the Romanian authorities stated that 17 State-owned companies have to apply IFRS. The objective of this paper is to analyse these companies through the opinions …