An Empiric Study on the Independence of the Financial Audit in Romania
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2013, Vol 3, Issue 3
Abstract
The present article presents the results on an empiric study an empiric study on the independence of the financial audit in Romania. The methodology of research is a quantitative one. The statistic population is formed from three groups namely the financial auditors, financial managers of the audited firms and the users of the audited accounting information. The results of the questionnaire have been analysed by the help of Kruskal Wallis Test, which has shown that for every statement the differences between the three groups are significant. Next the results have been interpreted globally. This way has been demonstrated the hypothesis according to which there are differences between perspectives and expectances between the financial auditors, financial managers of the audited firms and the users of the audited accounting information in Romania regarding the independence of the financial audit. Also we concluded that the differences of perspectives on the legal norms concerning the independence in Romania are marked evidently by the group interests.
Authors and Affiliations
Ioana Iuliana Pop (Grigorescu)
Keywords
Related Articles
- EP ID EP125658
- DOI 10.6007/IJARAFMS/v3-i3/31
- Views 72
- Downloads 0
Effects of Estimating Systematic Risk in Equity Stocks in the Nairobi Securities Exchange (NSE) (An Empirical Review of Systematic Risks Estimation)
Capital Markets have become an integral part of the Kenyan economy. The manner in which securities are priced in the capital market has attracted the attention of many researchers for long. This study sought to investiga...
Improving Corporate Governance. The Role of Audit Committee Disclosures by Indian Corporations
Now-a-days, an AC is being looked upon as a distinct culture for CG and has received a wide-publicity across the globe. Government authorities, regulators and international bodies all have indicated that they view an AC...
Measuring Excess Cash Balance and Studying its Relationship with Stock Return in Companies Accepted in Tehran Stock Exchange
The Impact of Selected Internet Commerce Motives (Technological, Informing and Advertising) on the Success of an Online Shop. Case Study of Online Shops with E-Brand Trust
Regarding the wave of globalization many concepts and definitions associated with social-economic life of today human have changed. Changes caused by the advent of the internet or generally ICT (Information and Comm...
The Main Theoretical Aspects Regarding Bank Risks. Models For Their Management
Banking activity involves a number of risks due to unforeseen events, possibly occurring. From this point of view the risks can not be avoided, because in the socio-economic evolution appear a series of elements, a serie...