Purpose - Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in making economical decisions. While repeatedly it is stressed that the quality of financial information is a function of both the quality of accounting...

The paper is meant to analyse the juridical aspects in determining the juridical status of Kosovo province, the importance of its recognition by numerous countries of the international community, and to analyse the situation in the Western Balkans after the declaration of independence of Kosovo.

The firm’s activity is recommended to develop in a permanent equilibrium between incomes and expenses. In the actual stage of transition of Romanian economy, the firms can not maintain this equilibrium because the expenses determined by the achievement of production overtake the level of the...

The Internal Auditing & Risk Management is a quarterly peer-reviewed journal started in 2006 by Athenaeum University and The Center of Excellence in Financial Management and Internal Audit and publishes original high-quality papers in the field of management and auditing

In the last years the focus of internal audit has shifted away from business toward financial controls. In the future internal audit departments need to align their contributions to the organization's strategic objectives. The purpose of the internal audit which is organised within the entities...

The Internal Auditing & Risk Management is a quarterly peer-reviewed journal started in 2006 by Athenaeum University and The Center of Excellence in Financial Management and Internal Audit and publishes original high-quality papers in the field of management and auditing