AN EMIPRIC STUDY ON THE ROLE AND UTILITY OF THE FINANCIAL AUDIT IN ROMANIA
The present article presents the results on an empiric study on the role and utility of the financial audit in Romania. 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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
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University of Oradea
2013-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2013/n1/144.pdf |
| _version_ | 1818757729570783232 |
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| author | Pop Grigorescu Ioana Iuliana Ivan Oana Raluca Puþan Alina |
| author_facet | Pop Grigorescu Ioana Iuliana Ivan Oana Raluca Puþan Alina |
| author_sort | Pop Grigorescu Ioana Iuliana |
| collection | DOAJ |
| description | The present article presents the results on an empiric study on the role and utility of the financial audit in Romania.
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 role and utility of the financial audit.
At the end of the study we have proposed solutions as to getting closer the expectances of the three groups concerning the role and utility of the financial audit |
| first_indexed | 2024-12-18T06:15:34Z |
| format | Article |
| id | doaj.art-c49e1d316d774c7c8e3a9f504dc26d67 |
| institution | Directory Open Access Journal |
| issn | 1222-569X 1582-5450 |
| language | deu |
| last_indexed | 2024-12-18T06:15:34Z |
| publishDate | 2013-07-01 |
| publisher | University of Oradea |
| record_format | Article |
| series | Annals of the University of Oradea: Economic Science |
| spelling | doaj.art-c49e1d316d774c7c8e3a9f504dc26d672022-12-21T21:18:17ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502013-07-0122113631372AN EMIPRIC STUDY ON THE ROLE AND UTILITY OF THE FINANCIAL AUDIT IN ROMANIAPop Grigorescu Ioana Iuliana0Ivan Oana Raluca1Puþan Alina2 3,University Lleida, Law and and Economics Faculty, Spain,,,The present article presents the results on an empiric study on the role and utility of the financial audit in Romania. 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 role and utility of the financial audit. At the end of the study we have proposed solutions as to getting closer the expectances of the three groups concerning the role and utility of the financial audithttp://anale.steconomiceuoradea.ro/volume/2013/n1/144.pdfempiric study, the role of the financial audit, the utility of the financial audit, differences of perspectives, differences of expectations |
| spellingShingle | Pop Grigorescu Ioana Iuliana Ivan Oana Raluca Puþan Alina AN EMIPRIC STUDY ON THE ROLE AND UTILITY OF THE FINANCIAL AUDIT IN ROMANIA Annals of the University of Oradea: Economic Science empiric study, the role of the financial audit, the utility of the financial audit, differences of perspectives, differences of expectations |
| title | AN EMIPRIC STUDY ON THE ROLE AND UTILITY OF THE FINANCIAL AUDIT IN ROMANIA |
| title_full | AN EMIPRIC STUDY ON THE ROLE AND UTILITY OF THE FINANCIAL AUDIT IN ROMANIA |
| title_fullStr | AN EMIPRIC STUDY ON THE ROLE AND UTILITY OF THE FINANCIAL AUDIT IN ROMANIA |
| title_full_unstemmed | AN EMIPRIC STUDY ON THE ROLE AND UTILITY OF THE FINANCIAL AUDIT IN ROMANIA |
| title_short | AN EMIPRIC STUDY ON THE ROLE AND UTILITY OF THE FINANCIAL AUDIT IN ROMANIA |
| title_sort | emipric study on the role and utility of the financial audit in romania |
| topic | empiric study, the role of the financial audit, the utility of the financial audit, differences of perspectives, differences of expectations |
| url | http://anale.steconomiceuoradea.ro/volume/2013/n1/144.pdf |
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