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Corporate Governance And Strength Of Auditing And Reporting Standards: A Cross-Country Survey

Author

Listed:
  • CRISTINA BOTA-AVRAM

    () (Department of Accounting and Audit, Faculty of Economics and Business Administration, Babes-Bolyai University, Romania)

  • ADRIAN GROSANU

    () (Department of Accounting and Audit, Faculty of Economics and Business Administration, Babes-Bolyai University, Romania)

  • PAULA RAMONA RACHISAN

    () (Department of Business, Faculty of Business, Babes-Bolyai University, Romania)

Abstract

The purpose of this cross-country empirical survey is to investigate the relationship between the strength of auditing and reporting standards and some corporate governance characteristics such as efficacy of corporate boards and ethical behaviour of firms. All three variables were captured through the indicators included in the report of World Economic Forum entitled “The Global Competitiveness Report 2012-2013” selected for 144 countries from all over the world. The findings validate the research hypothesis concerning the significant influence of some of the corporate governance dimensions on the strength of auditing and reporting standards, from a cross-country perspective.

Suggested Citation

  • Cristina Bota-Avram & Adrian Grosanu & Paula Ramona Rachisan, 2016. "Corporate Governance And Strength Of Auditing And Reporting Standards: A Cross-Country Survey," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
  • Handle: RePEc:bbn:journl:2016_2_2_avram
    as

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    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_2_2016.pdf
    File Function: Revised version, 2016
    Download Restriction: no

    References listed on IDEAS

    as
    1. Ciprian Obrad & Dalia Petcu & Vasile Gherheş & Sorin Suciu, 2011. "Corporate Social Responsibility in Romanian Companies – between Perceptions and Reality," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(29), pages 43-55, February.
    2. Chirleºan Dan & Apostoaie Marius Constantin, 2011. "Corporate Social Responsibility within Credit Institution in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 202-207, May.
    3. Tamara Eugenia Baleanu & Liviu Chelcea & Alin Stancu, 2011. "The Social Responsibility of the Top 100 Romanian Companies. An Analysis of Corporate Websites," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(29), pages 235-248, February.
    4. Mihai Korka, 2005. "Corporate Social Responsibility in Romania: From Theory to Practice," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 12(1), pages 47-57, July.
    5. Tomina Gabriela SAVEANU & Maria-Madela ABRUDAN & Adriana GIURGIU & Liana Eugenia MESTER & Nicoleta BUGNAR, 2014. "Measuring Corporate Social Responsibility Practices Of Micro And Small Enterprises – Pilot Study," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(1), pages 826-836, November.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Auditing standards; reporting standards; corporate governance; efficacy of the corporate boards; ethical behaviour of companies;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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