Audit Financiar最新文献_第10页

The Security of Accounting Information – a Perception-Based Analysis of the Practitioners from Romania 会计信息的安全性——基于感知的罗马尼亚从业人员分析

Audit Financiar Pub Date : 2019-05-01 DOI: 10.20869/auditf/2019/154/012

S. Rîndașu

{"title":"The Security of Accounting Information – a Perception-Based Analysis of the Practitioners from Romania","authors":"S. Rîndașu","doi":"10.20869/auditf/2019/154/012","DOIUrl":"https://doi.org/10.20869/auditf/2019/154/012","url":null,"abstract":"The associated risks of the technologies currently used in the accounting field, relating to the difficulty of maintain the security of data, are still significant due to the complexity of the systems used which, in addition to the benefits they bring in accounting processes, generate a number of challenges in maintaining the fundamental characteristics of data. To address the current lack of well-trained practitioners for them to be able to reduce these risks, the international professional bodies support the need of developing a sufficient set of skills for accountants, by raising the awareness level of the impact that security incidents may have. At the same time, there is a gap between the skills that students acquire and the requirements of the business environment, an aspect that favors the increase and the impact of cyber-attacks. The purpose of this paper is to investigate the perception of data security of the practitioners in the field of accounting and auditing and the extent to which they believe that the information they receive is sufficient while examining the different types of actions of the professionals that may affect the security of accounting information. The results of the research show that the professionals are aware of the good practices of maintaining the fundamental characteristics of the data and understand the impact of incorrect information management, but a significant part of the study participants believes that does not receive enough information on data security from companies and professional organizations.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45056743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level 审计意见在估计财务报告透明度水平中的应用

Audit Financiar Pub Date : 2019-02-01 DOI: 10.20869/auditf/2019/153/001

I. Robu, Costel Istrate, I. Herghiligiu

引用次数: 1

Audit Quality and Several of Its Determinants 审计质量及其几个决定因素

Audit Financiar Pub Date : 2019-02-01 DOI: 10.20869/auditf/2019/153/002

Ionela-Corina Chersan, A. Cuza

{"title":"Audit Quality and Several of Its Determinants","authors":"Ionela-Corina Chersan, A. Cuza","doi":"10.20869/auditf/2019/153/002","DOIUrl":"https://doi.org/10.20869/auditf/2019/153/002","url":null,"abstract":"The objective of this article is to identify the relationship between the quality of services provided by the financial auditors and its determinants, among which the initial and continuing training of auditors occupies an important place as long as their authorization depends on achieving an adequate level of education and professional training. It has been taken into account the fact that the purpose of public interest entities has become global, and the ethical and professional challenges to which auditors are exposed are becoming more and more difficult to manage. To this end, it has set out from the initial and continuous education and training requirements recommended by the International Education Standards Board and there have been corroborated the obtained information with the results of other studies addressing the current challenges faced by the financial auditors (more and more regulations, changes in the financial and non-financial reporting, technology development and increase of business complexity), while trying to answer the question regarding the effect of these challenges on the audit quality. The analysis was a qualitative one that pursued the researchers' concerns about the audit quality in order to identify the best ways to improve it. The article has a direct practical use both for the financial auditor organizations and the statutory audit oversight authorities to guide the continuing professional training, as well as for the financial auditors and audit firms which can better manage their work in order to increase the quality of the services they offer.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42821834","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

Hedge Accounting: An Auditor’s Perspective 对冲会计：审计师的视角

Audit Financiar Pub Date : 2019-02-01 DOI: 10.20869/auditf/2019/153/003

J. P. Singh

引用次数: 1

Mission, Vision, and Values of Organizations, the Catalysts of Corporate Social Responsibility 组织的使命、愿景和价值观是企业社会责任的催化剂

Audit Financiar Pub Date : 2019-02-01 DOI: 10.20869/auditf/2019/153/007

M. Dumitrascu, L. Feleagă

{"title":"Mission, Vision, and Values of Organizations, the Catalysts of Corporate Social Responsibility","authors":"M. Dumitrascu, L. Feleagă","doi":"10.20869/auditf/2019/153/007","DOIUrl":"https://doi.org/10.20869/auditf/2019/153/007","url":null,"abstract":"The present research explores the strategic orientation of listed companies, with a focus on their mission, vision, and values, that defines the aspirations and the goals that govern that organization. The data were collected from the official websites. Based on the literature review there were identified the main missions, values, and visions, that were grouped, after analyzing all the financial and non-financial reports, within categories, such as emphatic values/people oriented, cultural values, workplace values. Because one of the most important stakeholder within any organization is represented by the employee, the authors also grouped them within identity reflected (relational, organization, workplace, competence/professional). Results are mixed and show that only 62% of companies disclose information regarding their vision, 85% of them disclose information regarding their mission, while 54% of companies disclose their values. The main objective of the classification is to establish a framework for a future template of corporate social responsibility. The relevance of the research is given by the topicality of the research. The originality of the research derived from the modality of approaching the theme, from the objective of the research and also from the fact that there is an increasing interest in society, in general, for promoting accountability, respect for human rights, environment, health and security. The objective of the present research is to highlight the important role of vision, mission and values of a company. These represents the pillars for a successful organization and may be disclosed in separated statements or may be integrated in a single statement. Their purpose is to communicate to both internal and external stakeholders the main goal of the organization","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43206410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case 采用国际财务报告准则及其对贷款条件的影响：科索沃案例

Audit Financiar Pub Date : 2019-02-01 DOI: 10.20869/auditf/2019/153/005

Edona Perjuci, Hysen Ismajli, Ardiana Bunjaku

{"title":"Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case","authors":"Edona Perjuci, Hysen Ismajli, Ardiana Bunjaku","doi":"10.20869/auditf/2019/153/005","DOIUrl":"https://doi.org/10.20869/auditf/2019/153/005","url":null,"abstract":"As part of the major international developments on financial reporting and auditing, the International Financial Reporting Standards (IFRS), which are now applied in many countries around the world, are creating an international harmonization and a common language for financial reporting and accounting between firms that apply and report in accordance to these standards. This paper empirically tests whether adoption of IFRS in developing and transitional Kosovo, has impact on bank`s loan terms and conditions for companies that are mandatory adopters of IFRSs. To test the hypothesis, the authors analyzed the opinions of the banking sector and of companies that are mandatory adopters of IFRSs in Kosovo. The research results suggest that the adoption of IFRSs in Kosovo has impact on interest rates offered by banks to mandatory adopters, as well as on non-financial loan terms such as: loan time limits, mortgage requirements, lower administrative costs and renegotiating loan terms. Mandatory IFRS adopters have a better loan rating compared to other companies in Kosovo and the percentage of non-performing loans is lower for mandatory IFRS adopters in Kosovo. Based on this research, the aim is to demonstrate to policy makers and other stakeholders that only the mere implementation of high quality financial reporting standards, such as IFRSs, is not sufficient to improve the quality of accounting and financial reporting in Kosovo, especially since there are no institutional mechanisms to empower the implementation of IFRSs. For companies in Kosovo receiving better loan terms from banks can be an incentive to improve their financial reporting systems, but the focus is also on other benefits that should be considered as well.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43639293","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS 审慎vs.信誉。罗马尼亚会计法规与国际财务报告准则的比较分析

Audit Financiar Pub Date : 2019-02-01 DOI: 10.20869/auditf/2019/153/004

Claudia Cătălina Ciocan

{"title":"Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS","authors":"Claudia Cătălina Ciocan","doi":"10.20869/auditf/2019/153/004","DOIUrl":"https://doi.org/10.20869/auditf/2019/153/004","url":null,"abstract":"Starting from the controversial influence that prudence may have on the credibility of accounting information and from the fact that there are different views of the global accounting systems on this concept, the present research aims to analyze the level of formal convergence between the Romanian accounting regulations and the International Financial Reporting Standards (IFRS) on the application of prudence. In this regard, the requirements for provisions, property, plant and equipment, inventories and receivables were considered, with a focus on asset depreciation and impairment losses, elements that were considered in this case as being representative for prudence in accounting. Using the Jaccard coefficients, the paper compares the requirements of the Romanian accounting regulations, represented by OMFP no. 1802/2014 with the ones presented in IAS 16 „Property, plant and equipment”, IAS 36 „Impairment of Assets”, IAS 38 „Intangible Assets”, IAS 37 „Provisions, Contingent Liabilities and Contingent Assets”, IAS 32 „Financial Instruments: presentation” and IFRS 9 „Financial Instruments”. The results show that the highest degree of convergence is identified for the provisions, and the lowest for financial assets. Also, the requirements on depreciation and impairment losses presented in OMFP no. 1802/2014 differ significantly from those presented in IFRSs.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47812880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Theoretical Approach between the Soft and Hard Law in the Context of Corporate Governance 公司治理背景下软硬法的理论探讨

Audit Financiar Pub Date : 2019-02-01 DOI: 10.20869/auditf/2019/153/006

Nicolae Măgdaș, M. Fulop

引用次数: 1

Public internal audit – the awareness and necessity assumption. An investigation of the Romanian reality 公共内部审计——意识和必要性假设。罗马尼亚现实调查

Audit Financiar Pub Date : 2018-11-01 DOI: 10.20869/auditf/2018/152/023

Victoria Stanciu

引用次数: 1

Auditor Selection in Borsa Istanbul 伊斯坦布尔Borsa的审计师选择

Audit Financiar Pub Date : 2018-11-01 DOI: 10.20869/auditf/2018/152/027

A. Mustafa, Luqman Saeed, N. H. Mohammed

引用次数: 1