The players activating in the post-recession business environment have to and begin to be more and more prudent and attentive to any sign of human errors, uncertainty, lack of objectivity, attempt of fraud which may occur when financial statements are prepared, in their own case or in the case...

Auditing is a field of action in financial accounting. Currently, audit means verification of audited accounts of enterprises, as the financial audit leading to certification. The paper highlights the results of a study conducted by the authors on the literature review regarding the risk...

Performance is indissolubly tied to control. Performance cannot be obtained without a strong, adequate control, regardless if it is in the public or private sector. Control is one of management’s attributes and it must be organized, implemented and evaluated in every company, regardless of its...

Following the bankruptcy of large firms (Enron, Parmalat, WorldCom) due to incompetence and failure of procedures is necessary to improve the audit work, paying special attention to risk management and taking into account the recommendations of the auditors. This paper presents a detailed...

Standard models of tax evasion implicitly assume that evasion is either fully detected, or not detected at all. Empirically, this is not the case, casting into doubt the traditional rationales for interior evasion choices. I propose two alternative, dynamic explanations for interior tax evasion...

Standard models of tax evasion implicitly assume that evasion is either fully detected, or not detected at all. Empirically, this is not the case, casting into doubt the traditional rationales for interior evasion choices. I propose two alternative, dynamic explanations for interior tax evasion...