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Financial Audit In An Arena Context. An Analysis At The Meso-Level

Author

Listed:
  • Eugeniu Å¢urlea
  • Aurelia Åžtefănescu
  • Mihaela Mocanu

Abstract

Research has generally focused either on the auditors' decision-making process at micro-level or on the financial audit environment at macro-level. The present paper's contribution to knowledge consists in filling in this research gap by performing an analysis of the financial audit environment at meso-level and by pointing out the significance of strategic thinking in managing financial audit companies. The research method consists in applying to the financial audit field the so-called “arena concept†, a metaphor that describes in a symbolic manner the location of actions which influence collective decisions or policies. The main strength of the applied model is that it structures and represents participants, communication, patterns of interaction, and decision- making processes. The authors conclude that there is a variety of interactions in the financial audit field and that each group of participants may change the business dynamics.

Suggested Citation

  • Eugeniu Å¢urlea & Aurelia Åžtefănescu & Mihaela Mocanu, 2010. "Financial Audit In An Arena Context. An Analysis At The Meso-Level," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-32.
    • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:32
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1220101/32.pdf
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    Cited by:

    1. Mihaela MOCANU & Aureliana-Geta ROMAN, 2016. "Financial and non-financial reporting in Romanian entities operating in agriculture, forestry, and fishery," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 659-659, June.

    More about this item

    Keywords

    financial audit; arena; interactions; strategic thinking;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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