The Role And Utility Of Financial Audit In Romania And Spain - An Empiric Study
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References listed on IDEAS
- Prem Sikka & Steven Filling & Pik Liew, 2009. "The audit crunch: reforming auditing," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(2), pages 135-155, January.
- Ian Fraser & Chris Pong, 2009. "The future of the external audit function," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(2), pages 104-113, January.
- Phillips, Robert & Freeman, R. Edward & Wicks, Andrew C., 2003. "What Stakeholder Theory is Not," Business Ethics Quarterly, Cambridge University Press, vol. 13(04), pages 479-502, October.
- Mohd Mohid Rahmat & Takiah Mohd Iskandar & Norman Mohd Saleh, 2009. "Audit committee characteristics in financially distressed and non-distressed companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(7), pages 624-638, July.
- Adela Socol, 2008. "Materiality in the Context of an Audit between Professional Judgment and Subjectivism," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 8(2), pages 209-216.
More about this item
Keywordsempiric study; the role of the financial audit; the utility of the financial audit; differences of perspectives; differences of expectations.;
- M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
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