IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

Investigation of External Audit’s Good Practices in the Context of Corporate Governance - Evidence from Romania

  • Cristina Boţa-Avram


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

Registered author(s):

    The main objective of this study is to develop an investigation based on an empirical survey over the auditors’ perceptions about the external audit good practices that should be applied or at least recommended in the context of corporate governance. This present study also aims to detect the current applicability of the proposed external audit practices tested through this survey. In order to achieve the proposed objectives, a statistical analysis was conducted based on data obtained from questionnaires submitted to a significant sample of Romanian auditors, all respondents having the quality of members of Chambers of Financial Auditors of Romania, which is the main professional body that has responsibilities in coordinating the audit activity in Romanian context. In spite of the lower response rate, the value of the paper is argued by the fact that the findings are relevant for both academics and practitioners, because it could represent a relevant starting point in developing an integrated framework of good audit practices, including external audit practices and offering, in the same time, potential suggestions for enhancing external audit practices in the corporate governance’s area, an area which has grown very fast in the last years, since the collapse of Enron in 2001 and the financial scandals of other companies from different countries, which strongly affect the investor confidence in the reliability of its investments.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by in its journal Journal of Knowledge Management, Economics and Information Technology.

    Volume (Year): 2 (2012)
    Issue (Month): 1 (February)
    Pages: 7

    in new window

    Handle: RePEc:spp:jkmeit:1246
    Contact details of provider: Web page:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:spp:jkmeit:1246. 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: (Adrian Ghencea)

    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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.