The present research aims to highlight the importance of the external auditing in supporting corporate governance and the preference of the listed entities to be audited by the big audit companies. Given the proposed objectives of the research, our scientific method is based on a deductive...

European Structural Funds have been created with the clear goal to redistribute money among European Union members in such a way as to help poorer regions diminish the gaps between them and the richer ones. The present study assesses this problem for the Structural Operational Programme...

After a period of studying a certain subject, students form an opinion about it and begin having certain expectations. These expectations and the degree in which, in the end, they fulfil, contribute to the reputation of the university. Consequently, a continuous evaluation of the quality of the...

The study shows the reasons taken into account by the students in choosing an academic preparation. Free courses and employment opportunities during or after graduation are the most important advantages students expect to receive from an educational program that aims to follow. The empirical...

The article emphasizes aspects regarding the perceptions of master accountancy graduates concerning the chances to find an adequate job at graduation. These preoccupations are relatively recent in the academic studies. The student’s expectations are often unrealistic, which causes problems to...

In the course of globalization, it has become necessary that Europe-based, globally active company debt and equity increasingly on international capital markets. Thus the efficiency in the procurement of capital can be secured, is a unifying of accounting

The main role of corporate governance is to restore market confidence and in this process plays an important role the audit committee. The purpose of this case study is to analyze the correlations between the Audit Committee and structural indicators. Considering the achievement of the...

IAS 1 regulates the contents and layout bases of the financial statements. Financial statements addressees are those who cannot demand customized reports from the company for their own information needs. A complete financial statement includes the stateme

The aim of the current research is to clarify the concept of 'corporate governance' as we believe it is a relatively new concept at national level. At the same time, our analysis focused on the manner in which the principle of transparency has been incorporated into the recommendations and...

Practice shows that, in order to improve internal and external communication, managers need to increase the request of information about their business administration. So, for this, they need a complementary system which assures them this kind of informat