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An Empiric Study on the Independence of the Financial Audit in Romania

Listed author(s):
  • Ioana Iuliana Pop (Grigorescu)


    (University Lleida)

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    The present article presents the results on an empiric study an empiric study on the independence of the financial audit in Romania. The methodology of research is a quantitative one. The statistic population is formed from three groups namely the financial auditors, financial managers of the audited firms and the users of the audited accounting information. The results of the questionnaire have been analysed by the help of Kruskal Wallis Test, which has shown that for every statement the differences between the three groups are significant. Next the results have been interpreted globally. This way has been demonstrated the hypothesis according to which there are differences between perspectives and expectances between the financial auditors, financial managers of the audited firms and the users of the audited accounting information in Romania regarding the independence of the financial audit. Also we concluded that the differences of perspectives on the legal norms concerning the independence in Romania are marked evidently by the group interests.

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    Article provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.

    Volume (Year): 3 (2013)
    Issue (Month): 3 (July)
    Pages: 10-20

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    Handle: RePEc:hur:ijaraf:v:3:y:2013:i:3:p:10-20
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    1. Citron, David B. & Taffler, Richard J. & Uang, Jinn-Yang, 2008. "Delays in reporting price-sensitive information: The case of going concern," Journal of Accounting and Public Policy, Elsevier, vol. 27(1), pages 19-37.
    2. 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.
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