The number of cross-border mergers and acquisitions has increased lately. Along with these the possibilities to commit fraud have multiplied. This article synthesizes the research undertaken so long in this field, aiming to approach specific issues related to fraudulent practices in the...

Economic globalizations, development of international markets, have led multinational companies to develop their activities worldwide. In this context, they faced different accounting regulations of various countries. Therefore, based on the need for a common framework of accounting regulations,...

Knowledge society led, simultaneously, to the globalization of fraud potential. In this purpose, numerous tools and computer techniques have been created in order to combat fraud. Analyzing the main characteristics and specific operations we consider that all have a great drawback: they don’t...

Nowadays, globalisation and business internalisation have led to an increased number of frauds in organisations worldwide. The most affected are the multinational corporations because of the geographical distance, different fiscal systems and local factors that consist in tremendous...

The number of cross-border mergers and acquisitions has increased lately. Along with these the possibilities to commit fraud have multiplied. This article synthesizes the research undertaken so long in this field, aiming to approach specific issues related to fraudulent practices in the...

Economic globalizations, development of international markets, have led multinational companies to develop their activities worldwide. In this context, they faced different accounting regulations of various countries. Therefore, based on the need for a common framework of accounting regulations,...

The failure of a company, whether insolvency or bankruptcy, has been a topic featured by countless researchers from various fields over time. In an attempt to counteract this negative phenomenon most of the studies focused on developing bankruptcy prediction models, omitting the actual reasons...

Many studies have shown that accounting systems have their own specificity in each country. Thereby the research focused mainly on the influence of environmental factors, cultural ones not being often into consideration. In this paper we aim to highlight the relationship between cultural...

Ion Ionescu from Brad (June 1818, Romania – December 1891, Brad, Bacau County), son of a priest from Moldova, was educated in Iasi at an early age, where he studied under the guidance of Eftimie Murgu. His studies continued in France, where he specialized in agricultural economics. At just 24...

The failure of a company, whether insolvency or bankruptcy, has been a topic featured by countless researchers from various fields over time. In an attempt to counteract this negative phenomenon most of the studies focused on developing bankruptcy prediction models, omitting the actual reasons...