An Empiric Study on the Independence of the Financial Audit in Romania
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.
Volume (Year): 3 (2013)
Issue (Month): 3 (July)
|Contact details of provider:|| Web page: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal|
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.:
- 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.
- 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.
When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:3:y:2013:i:3:p:10-20. 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: (Hassan Danial Aslam)
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.