IDEAS home Printed from https://ideas.repec.org/a/hur/ijaraf/v3y2013i3p10-20.html
   My bibliography  Save this article

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

Author

Listed:
  • Ioana Iuliana Pop (Grigorescu)

    () (University Lleida)

Abstract

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.

Suggested Citation

  • Ioana Iuliana Pop (Grigorescu), 2013. "An Empiric Study on the Independence of the Financial Audit in Romania," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 10-20, July.
  • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:3:p:10-20
    as

    Download full text from publisher

    File URL: http://hrmars.com/hrmars_papers/Article_02_An_Empiric_Study_on_the_Independence1.pdf
    Download Restriction: no

    File URL: http://hrmars.com/hrmars_papers/Article_02_An_Empiric_Study_on_the_Independence1.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. 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). General contact details of provider: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.