In spite of the fact that many successful foreign companies pay special attention to reporting preparation with the view of value reporting creating, only some home companies are willing to adopt this experience.

In this study authors argues that diversification plays an important role not only in personal financial investment, but also in corporate strategy.

It is largely accepted that all companies need able management. But in any board system it is important to have an appropriate balance of power such that no single individual, or group, has unfettered control of the company. Our purpose is to describe the elements of good corporate governance,...

The globalization of business and the development of the new information technologies have created circumstances for the economic development worldwide. So, professional accountants and managers must adapt and work to solve situations increasingly complex. Therefore, the development, about we...

Users of financial data have always spent significant amounts of money for data accuracy, in agreement with the actual operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to generally approved standards, why is there still...

Romanian Abstract: Sub egida globalizării şi internaţionalizării economiilor, procese realizate sub impactul presiunilor financiare în care se mai fac resimţite efectele crizei economico - financiare, fiecare ţară, organizaţie, entitate şi chiar individ în parte, trebuie să...

Joining the professional standards (financial audit, evaluation etc.) – required – with the ISO management standards (quality, environment, occupational safety and health, etc.) – considered voluntary – support organizations in meeting mandatory requirements and market penetration....

The intern audit has an important role in economy. There is any institution without a risky activity. The goal of this paper is to show the importance of intern audit in providing an independent evaluation of risk management, of controlling and of process management.