THE CHALLENGES OF CORPORATE GOVERNANCE AND AUDIT IN RELATION TO FINANCIAL PERFORMANCE – TRENDS, LIMITATIONS AND DIRECTIONS TO FOLLOW
Through this paper we propose to identify and present the latest trends in valuing the corporate governance and audit features in relation to the company performance, measured in financial terms. Our research is qualitative, as it covers a wide range of approache from the perspective of academics an...
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| Format: | Article |
| Language: | English |
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Editura Univeristatii "Stefan cel Mare" din Suceava
2016-12-01
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| Series: | USV Annals of Economics and Public Administration |
| Subjects: | |
| Online Access: | http://annals.seap.usv.ro/index.php/annals/article/view/952/828 |
| _version_ | 1811267208976793600 |
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| author | Alexandra Narcisa CIOBAN (LUCAN) Elena HLACIUC |
| author_facet | Alexandra Narcisa CIOBAN (LUCAN) Elena HLACIUC |
| author_sort | Alexandra Narcisa CIOBAN (LUCAN) |
| collection | DOAJ |
| description | Through this paper we propose to identify and present the latest trends in valuing the corporate governance and audit features in relation to the company performance, measured in financial terms. Our research is qualitative, as it covers a wide range of approache from the perspective of academics and practitioners in the field. In this regard, we consulted the most important resources in the world scientific electronic documentation, such as: Thomson Reuters Web of Science, SpringerLink platform, PROQUEST Central, Oxford Journals, Emerald Journals and other research platforms. The contribution of this research it is valuable both for researchers in the area of financial accounting and practitioners, and aims to identify the recent challenges of the corporate governance and audit in influencing the financial performance of major companies around the world. We analyzed a variety of scientific publications on this subject, more than 70 empirical studies conducted in the US, China, Russia, Japan, India, Malaysia, the Arab countries, UK, Germany, Spain, Romania, etc. After having conducted the research, we carried out a platform with representative variables for corporate governance, audit and financial performance which will serve for future studies in the field. This will facilitate the researchers’ choice for building econometric analysis models since we also surprised existing limitations. |
| first_indexed | 2024-04-12T20:58:21Z |
| format | Article |
| id | doaj.art-b884a2409bae480da43f94e2d695a942 |
| institution | Directory Open Access Journal |
| issn | 2285-3332 2344-3847 |
| language | English |
| last_indexed | 2024-04-12T20:58:21Z |
| publishDate | 2016-12-01 |
| publisher | Editura Univeristatii "Stefan cel Mare" din Suceava |
| record_format | Article |
| series | USV Annals of Economics and Public Administration |
| spelling | doaj.art-b884a2409bae480da43f94e2d695a9422022-12-22T03:16:55ZengEditura Univeristatii "Stefan cel Mare" din SuceavaUSV Annals of Economics and Public Administration2285-33322344-38472016-12-01162(24)126136THE CHALLENGES OF CORPORATE GOVERNANCE AND AUDIT IN RELATION TO FINANCIAL PERFORMANCE – TRENDS, LIMITATIONS AND DIRECTIONS TO FOLLOWAlexandra Narcisa CIOBAN (LUCAN)0Elena HLACIUC1“Ștefan cel Mare” University of Suceava, Romania“Ștefan cel Mare” University of Suceava, RomaniaThrough this paper we propose to identify and present the latest trends in valuing the corporate governance and audit features in relation to the company performance, measured in financial terms. Our research is qualitative, as it covers a wide range of approache from the perspective of academics and practitioners in the field. In this regard, we consulted the most important resources in the world scientific electronic documentation, such as: Thomson Reuters Web of Science, SpringerLink platform, PROQUEST Central, Oxford Journals, Emerald Journals and other research platforms. The contribution of this research it is valuable both for researchers in the area of financial accounting and practitioners, and aims to identify the recent challenges of the corporate governance and audit in influencing the financial performance of major companies around the world. We analyzed a variety of scientific publications on this subject, more than 70 empirical studies conducted in the US, China, Russia, Japan, India, Malaysia, the Arab countries, UK, Germany, Spain, Romania, etc. After having conducted the research, we carried out a platform with representative variables for corporate governance, audit and financial performance which will serve for future studies in the field. This will facilitate the researchers’ choice for building econometric analysis models since we also surprised existing limitations.http://annals.seap.usv.ro/index.php/annals/article/view/952/828performancecorporate governanceauditfinancial performance indicatorsempirical studies. |
| spellingShingle | Alexandra Narcisa CIOBAN (LUCAN) Elena HLACIUC THE CHALLENGES OF CORPORATE GOVERNANCE AND AUDIT IN RELATION TO FINANCIAL PERFORMANCE – TRENDS, LIMITATIONS AND DIRECTIONS TO FOLLOW USV Annals of Economics and Public Administration performance corporate governance audit financial performance indicators empirical studies. |
| title | THE CHALLENGES OF CORPORATE GOVERNANCE AND AUDIT IN RELATION TO FINANCIAL PERFORMANCE – TRENDS, LIMITATIONS AND DIRECTIONS TO FOLLOW |
| title_full | THE CHALLENGES OF CORPORATE GOVERNANCE AND AUDIT IN RELATION TO FINANCIAL PERFORMANCE – TRENDS, LIMITATIONS AND DIRECTIONS TO FOLLOW |
| title_fullStr | THE CHALLENGES OF CORPORATE GOVERNANCE AND AUDIT IN RELATION TO FINANCIAL PERFORMANCE – TRENDS, LIMITATIONS AND DIRECTIONS TO FOLLOW |
| title_full_unstemmed | THE CHALLENGES OF CORPORATE GOVERNANCE AND AUDIT IN RELATION TO FINANCIAL PERFORMANCE – TRENDS, LIMITATIONS AND DIRECTIONS TO FOLLOW |
| title_short | THE CHALLENGES OF CORPORATE GOVERNANCE AND AUDIT IN RELATION TO FINANCIAL PERFORMANCE – TRENDS, LIMITATIONS AND DIRECTIONS TO FOLLOW |
| title_sort | challenges of corporate governance and audit in relation to financial performance trends limitations and directions to follow |
| topic | performance corporate governance audit financial performance indicators empirical studies. |
| url | http://annals.seap.usv.ro/index.php/annals/article/view/952/828 |
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