The Informational Risk - Operational Research Over The Net Accounting Result
There is the possibility that the information on which basis the informational risk hasbeen identified and evaluated, not to be correct and impicitly the financial statements not to be inconformity with the represented reality, affecting in this way the objective of the ‘trustworthyimage‘. On the other hand furnishing some distorted information represents exactly what is thecause of the materialization of the informational risk in the frame of the internal and externaldecision making processes of the information risk. In order to anticipate, evaluate and adequatelycontrol this risk, an important role could be held by the internal control in the entities that furnishinformation as well as in the entities that have the quality of users of it. In this frame, the carriedresearch has been focused on the analysis of the role and the importance that the internal controlcould have in the accomplishment of the targeted objectives by the financial statements and inconsequence to identify and adequate mechanism for diminishing the informational risk.
Volume (Year): 2 (2013)
Issue (Month): 15 ()
|Contact details of provider:|| |
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Feng, Mei & Li, Chan & McVay, Sarah, 2009. "Internal control and management guidance," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 190-209, December.
- Doyle, Jeffrey & Ge, Weili & McVay, Sarah, 2007. "Determinants of weaknesses in internal control over financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 193-223, September.
- Tatiana Danescu & Mihaela Prozan & Andreea Cristina Danescu, 2012. "The Accounting Policies And Procedures - Delimitations And Interferences," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 5.
When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2013:i:15:p:16. 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.