This exploratory study of the internal audit in the public sector in function, points out the need for the involvement of public sector entities, showing that in its role has traditionally focused mainly on evaluating internal control and not on the process of risk management and corporate...

This paper explores the integration of artificial intelligence (AI) in businesses, focusing on the utility of chatbots for sustainability report analysis. Using ChatGPT technology via the Chat-based platform, we developed a personalised chatbot to extract data from sustainability reports, with...

The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research...

A highly qualitative financial reporting refers to the publication of accounting information complying with the requirements of the reporting framework and generally, they must be transparent, intelligible, relevant, credible and comparable. Based on the results of the theoretical research...

The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system. The sample of our research consists of accounting...

The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research...

The scope of this study is to investigate the accounting master students’ attitude and perception regarding ethics and the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system. The sample of our research consists of accounting...

A highly qualitative financial reporting refers to the publication of accounting information complying with the requirements of the reporting framework and generally, they must be transparent, intelligible, relevant, credible and comparable. Based on the results of the theoretical research...

Starting from the interest that we have found in psychology sciences in order to understand better the way managers, analysts and last but not least investors behave in the decision making process our study focuses on the link between financial reporting, disclosure policies and investors...