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

Listed author(s):
  • Eugeniu Turlea

    (Academy of Economic Studies Bucharest)

  • Aurelia Stefanescu

    (Academy of Economic Studies Bucharest)

  • Mihaela Mocanu

    (Academy of Economic Studies Bucharest)

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

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Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

Volume (Year): 1 (2010)
Issue (Month): 12 ()
Pages: 1-32

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Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:32
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