THEORETICAL CONSIDERATIONS ON THE INFLUENCE OF ETHICAL PRINCIPLES ON AUDIT QUALITY, BETWEEN OBJECTIVITY AND
Journal Title: CES Working Papers - Year 2012, Vol 4, Issue 4
Abstract
Although no method yet has been found to guarantee the optimum quality level for the financial information users, and implicitly the quality of accounting and audit services, the efforts concerning these aspects have lately intensified, and a multitude of elements that influence quality in audit and the accounting profession are analyzed and interpreted by many authors. In our research, we aim to analyze the manner in which ethical and moral principles, corroborated with responsibility, may influence the quality of audit. The purpose of this paper is to stress out the connection between ethical principles, responsibility, and quality in accounting.
Authors and Affiliations
Ana-Maria Paşcu
Keywords
Related Articles
- EP ID EP156330
- DOI -
- Views 107
- Downloads 0
LEGISLATIVE MOBILIZATION IN CONVERGENT DIRECTIONS: ANTI-CRISIS AND PRO-SUSTAINABLE DEVELOPMENT
In recent years, the legal steps (regulatory) taken at EU level as well as in each Member State, aimed to determine an ascent of sustainable growth, supported by a substantial degree of structural reforms. Obviously, Rom...
SOME PSYCHOLOGICAL CAUSES OF THE FINANCIAL CRISIS
Besides the numerous effects that the financial crisis of 2007 has produced over the entire global economy, its onset has reopened fundamental discussions on the methodology of the economic science. One of the main contr...
ROMANIA’S FOREIGN TRADE BETWEEN 1945 AND 1989
In this paper we have analysed a “special” period in the history of Romania’s trade, namely the period when market economy was replaced by the state economy. It is the period preceding the transition. We analysed how...
THE ROLE OF THE INTERNATIONAL ECONOMIC ORGANIZATIONS AND THE PUBLIC SECTOR IN CREATING AND SUSTAINING INTERNATIONAL COMPETITIVENESS
By analyzing the global economy, one can easily notice that states that record economic growth are competitive, and that the competitive ones collect revenues of billions of dollars from trade, outsourcing and meeting th...
THE EUROPEANIZATION OF THE DEVELOPMENT COOPERATION POLICIES: FROM PUBLIC OPINION TO PUBLIC POLICIES
In the context of the growing importance of the cooperation for development in the European Union and the appearance of a common growing public opinion agreement supporting this kind of initiatives, it is necessary...