The Influence of Sustainability Reporting on Audit Quality. Empirical Analysis on Companies Listed on the Bucharest Stock Exchange

The entire range of financial and non-financial activities carried out in companies has an impact on the quality of disclosures. The audit, through its specific procedural approach, contributes to enhancing the quality of reporting by balancing the interests of the two parties involved in the report...

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Bibliographic Details
Main Authors: Mihai-Bogdan AFRASINEI, Mihai CARP, Iuliana Eugenia GEORGESCU
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2024-02-01
Series:Audit Financiar
Subjects:
Online Access:http://revista.cafr.ro/temp/Article_9744.pdf