IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/51531.html
   My bibliography  Save this paper

Changes in accounting and financial auditing activities in the context of economic globalization

Author

Listed:
  • Radu, Laura-Diana

Abstract

The last decades have brought a growing concern for the phenomenon of globalization both in the public and private sectors. It reflects both its enlargement and the changeover and the expansion or outsourcing work to firms in other countries or through labour migration. Accounting and auditing could not remain impassive in the process of globalization in their role as important components of economic life. In this context, to support economic development and expansion of the globalization process, specialized international organizations have developed, published and promoted the International Financial Reporting Standards and, respectively, International Standards on Auditing. This paper aims to capture the main influences of globalization on the accounting and auditing, but also the benefits of applying the same rules, methods and regulations in these fields.

Suggested Citation

  • Radu, Laura-Diana, 2011. "Changes in accounting and financial auditing activities in the context of economic globalization," MPRA Paper 51531, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:51531
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/51531/1/MPRA_paper_51531.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    globalization; financial auditing; international standards; accounting;
    All these keywords.

    JEL classification:

    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights

    Statistics

    Access and download statistics

    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:pra:mprapa:51531. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.