IDEAS home Printed from https://ideas.repec.org/a/aio/aucsse/v1y2008i11p54-66.html
   My bibliography  Save this article

Financial Reporting – from Responsibilities to the Quality Assurance Systems

Author

Listed:
  • Maria MANOLESCU
  • Aureliana ROMAN

    (Academy of Economic Studies Bucharest)

Abstract

Particularities of the financial reporting exigencies suppose realistic approaches which are under the sign of at least two targets: on the one hand the correct understanding of the role of a relevant and reliable financial reporting and of the accountability for financial statements preparing and presenting, and on the other hand the increase in the users interest in the quality of the financial information provided by the financial reporting. There is a specific inter-relationship between the two categories of factors which should impose for the possible lacks in the process of preparing the financial statements to be identified during the qualified reviews and of other forms of quality assurance of the accounting information quality so that when this becomes public, when reaching the users, to answer to their demands. Being aware of the existence of a national creativity area in the process of assimilating the European norms and the international standards in the area, the current study intends to point out the main benchmarks for the financial reporting exigencies.

Suggested Citation

  • Maria MANOLESCU & Aureliana ROMAN, 2008. "Financial Reporting – from Responsibilities to the Quality Assurance Systems," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(36), pages 54-66, May.
    • Handle: RePEc:aio:aucsse:v:1:y:2008:i:11:p:54-66
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/AUCSSE/0036v1-003.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Cristian Marinaş & Aurel Manolescu, 2007. "International Dimensions Of Human Resource Management," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 11(11(516)(s), pages 361-366, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nastasie Mihaela – Andreea, 2015. "The Importance Of Personnel Motivation In The Management Process," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 158-163, June.
    2. Terracciano, Nicola, 2017. "Performance Management At The Organizational Level," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 17(2), pages 19-28.

    More about this item

    Keywords

    financial reporting; conformity; financial statements; quality assurance systems; financial reporting users.;
    All these keywords.

    JEL classification:

    • L00 - Industrial Organization - - General - - - General
    • L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:1:y:2008:i:11:p:54-66. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anca Bandoi (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.