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

Author

Listed:
  • Eugeniu Turlea

    (Academy of Economic Studies Bucharest)

  • Aurelia Stefanescu

    (Academy of Economic Studies Bucharest)

  • Mihaela Mocanu

    (Academy of Economic Studies Bucharest)

Abstract

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.

Suggested Citation

  • Eugeniu Turlea & Aurelia Stefanescu & 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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    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;

    JEL classification:

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

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