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Study on the Financing of the External Public Audit in Romania

Author

Listed:
  • Cristina-Petrina Trincu-DrăguÈ™in

    (The Bucharest University of Economic Studies)

  • Silviu-Valentin Cârstina

    (University of Craiova)

Abstract

The external public audit represents the specific activity that the Romanian Court of Accounts (abbreviated RCoA) carries out at the entities that manage financial resources of the state and the public sector, with the aim of providing stakeholders with assurances regarding the management of these resources. Through this investigative approach, we shall give an overview of Romania’s current system of financing the external public audit. The research objectives are threedimensional, and the methodology combines the qualitative and quantitative research and the descriptive-interpretative perspective with the pragmatic research. The first dimension regards the research of the external public audit funding procedure in our country, while the second one focuses on the analysis of trends in financing this activity, based on the data available concerning the annual budgets of the Romanian supreme audit institution. The research horizon is delimited by the period 2015-2019. The third dimension regards the statistical analysis of the correlation between the external public audit funding and its determinants.

Suggested Citation

  • Cristina-Petrina Trincu-DrăguÈ™in & Silviu-Valentin Cârstina, 2020. "Study on the Financing of the External Public Audit in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1049-1058, August.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:1:p:1049-1058
    as

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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2020/Section%205/29.pdf
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    References listed on IDEAS

    as
    1. Rick Stapenhurst & Jack Titsworth, 2002. "Features and Functions of Supreme Audit Institutions," World Bank Publications - Reports 9766, The World Bank Group.
    2. Siti Nuryanah & Sardar M. N. Islam, 2015. "The Context of the Case Study," Palgrave Macmillan Books, in: Corporate Governance and Financial Management, chapter 5, pages 145-156, Palgrave Macmillan.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    external public audit; financing; correlation; SAI; Romania;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

    Statistics

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