An assessment of financial audit practices in the Romanian metallurgical industry
The goal of this paper is to provide an assessment of financial audit practices of the largest metallurgical companies trading on Romanian capital market. Metallurgical industry represents a significant sector in the Romanian economy as a whole; therefore an evaluation of audit practices used by the...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Croatian Metallurgical Society
2014-07-01
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| Series: | Metalurgija |
| Subjects: | |
| Online Access: | http://hrcak.srce.hr/file/176702 |
| _version_ | 1811275859747667968 |
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| author | C. Boţa-Avram P. R. Răchişan A. Groşanu |
| author_facet | C. Boţa-Avram P. R. Răchişan A. Groşanu |
| author_sort | C. Boţa-Avram |
| collection | DOAJ |
| description | The goal of this paper is to provide an assessment of financial audit practices of the largest metallurgical companies trading on Romanian capital market. Metallurgical industry represents a significant sector in the Romanian economy as a whole; therefore an evaluation of audit practices used by these companies could provide relevant information. Based on a well-documented literature review, with a focus on main findings concerning audit practices, especially in the context of corporate governance, there was selected a set of certain criteria that should be taken into consideration when referring to the best practices in the audit area. |
| first_indexed | 2024-04-12T23:46:23Z |
| format | Article |
| id | doaj.art-de8603d2f4184a69acfda021cb7276b4 |
| institution | Directory Open Access Journal |
| issn | 0543-5846 1334-2576 |
| language | English |
| last_indexed | 2024-04-12T23:46:23Z |
| publishDate | 2014-07-01 |
| publisher | Croatian Metallurgical Society |
| record_format | Article |
| series | Metalurgija |
| spelling | doaj.art-de8603d2f4184a69acfda021cb7276b42022-12-22T03:11:51ZengCroatian Metallurgical SocietyMetalurgija0543-58461334-25762014-07-01533387390An assessment of financial audit practices in the Romanian metallurgical industryC. Boţa-AvramP. R. RăchişanA. GroşanuThe goal of this paper is to provide an assessment of financial audit practices of the largest metallurgical companies trading on Romanian capital market. Metallurgical industry represents a significant sector in the Romanian economy as a whole; therefore an evaluation of audit practices used by these companies could provide relevant information. Based on a well-documented literature review, with a focus on main findings concerning audit practices, especially in the context of corporate governance, there was selected a set of certain criteria that should be taken into consideration when referring to the best practices in the audit area.http://hrcak.srce.hr/file/176702metallurgical industry of Romaniafinancial audit practicesscoringcorporate governance |
| spellingShingle | C. Boţa-Avram P. R. Răchişan A. Groşanu An assessment of financial audit practices in the Romanian metallurgical industry Metalurgija metallurgical industry of Romania financial audit practices scoring corporate governance |
| title | An assessment of financial audit practices in the Romanian metallurgical industry |
| title_full | An assessment of financial audit practices in the Romanian metallurgical industry |
| title_fullStr | An assessment of financial audit practices in the Romanian metallurgical industry |
| title_full_unstemmed | An assessment of financial audit practices in the Romanian metallurgical industry |
| title_short | An assessment of financial audit practices in the Romanian metallurgical industry |
| title_sort | assessment of financial audit practices in the romanian metallurgical industry |
| topic | metallurgical industry of Romania financial audit practices scoring corporate governance |
| url | http://hrcak.srce.hr/file/176702 |
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