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  • 标题:Financial audit – feckless for economic re-launch
  • 本地全文:下载
  • 作者:Dobre, Elena ; Brad, Laura
  • 期刊名称:Theoretical and Applied Economics
  • 印刷版ISSN:1841-8678
  • 电子版ISSN:1844-0029
  • 出版年度:2015
  • 卷号:XXII
  • 期号:2(603), Summer
  • 页码:151-162
  • 出版社:Asociatia Generala a Economistilor din Romania - AGER
  • 摘要:The credibility of financial audit suffered an important decrease upon the economic crisis has been released. Even though solutions for its improvement were conferred, such as the Green Paper code, it continues to be a feckless tool for overcoming upon the recent financial crisis. This research provides evidence about the characteristics of financial audit of listed Romanian entities and about the correlation with entities’ evolution. The results emphasize that the lack of transparency in financial reporting is a key element to economic re-launch.
  • 关键词:financial audit; financial crisis; economic re-launch; Romania; transparency.
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