IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

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

  • Eugeniu Turlea

    (Academy of Economic Studies Bucharest)

  • Aurelia Stefanescu

    (Academy of Economic Studies Bucharest)

  • Mihaela Mocanu

    (Academy of Economic Studies Bucharest)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://oeconomica.uab.ro/upload/lucrari/1220101/32.pdf
    Download Restriction: no

    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: 32

    as
    in new window

    Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:32
    Contact details of provider:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2010:i:12:p:32. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu)

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.