The purpose of this article is to present some aspects referring to the relationship between environment and accounting, to effectiveness and manner in which environmental issues are monitored through accounting. The main objectives considered, aims at presenting international, European and...

Green certificates are documents attesting production from renewable energy sourcesof a quantity of electricity. They are issued monthly by the transmission and system operator forelectricity producers who use renewable energy and are traded on the green certificates market,electricity providers...

The objective of this paper is to provide a global perspective of the materiality from an audit viewpoint. We describe the main regulations and settlements in the field and examine the various approaches of the materiality in audit. The paper presents the need of auditor to establish an adequate...

General assumption of this study is that the banks performance represents their abilityto generate sustainable profitability and that banks‘ profitability is one important issue ofcontemporary banking field, grace to its role in emphasizing of the financial soundness of banks,abreast to others...

The purpose of this paper is to study the manner in which the banking independentauditors‘ mission could be influenced by the International Financial Reporting Standards IFRSadoption in Romanian banks beginning with the financial year ending 31 December 2012. Thepaper aims to develop a...

The purpose of this paper is to survey the issue of real convergence in Central and Eastern Europe, based our approach on the literature review in the field and intended to develop a comparative approach of the main criteria of real convergence. We comparatively study Romania’s situation face...

The purpose of this paper is to analyze the potential operational banking risk losses and to introduce the key operational risk indicators. We present a possible matrix of the operational risk monitoring indicators and the correlations between the main types of the operational banking risks and...

The objective of this paper is to provide a global perspective of the operational risk from a banking societies’ viewpoint. We describe the main regulations and settlements in the field and examine the various approaches of the operational banking risk. The paper presents the need of banks to...

In this paper we explore the correlation between net assets and own funds in theRomanian banking system during 2001-2008. We based our approach on the Pearson correlationcoefficient and we realized an empirical study, which demonstrates how the relevant elements of thecapital ratio are...

The research object of this article is the connection between the presentations of the tangible fixed assets at the fair value, according to the international standards for the presentation of the financial statements, especially during the crises periods, and the audit risks taken by the...