Audit Financiar最新文献_第3页

Organizational Practices Related to Internal Audit in Economic Entities from a Pandemic Perspective 从大流行的角度看与经济实体内部审计有关的组织实践

Audit Financiar Pub Date : 2023-05-18 DOI: 10.20869/auditf/2023/170/013

Mihai-Daniel Gavrila, Alexander Stefan

引用次数: 0

Ensuring the Security of Financial-Accounting Data Stored in the Database of ERP Systems 确保ERP系统数据库中财务会计数据的安全

Audit Financiar Pub Date : 2023-05-18 DOI: 10.20869/auditf/2023/170/008

Laura-Eugenia-Lavinia Barna, B. Ionescu

引用次数: 0

The Sustainable Relationship between Investments in Human Capital and M&A 人力资本投资与并购的可持续关系

Audit Financiar Pub Date : 2023-05-18 DOI: 10.20869/auditf/2023/170/014

Irina Chiriac

{"title":"The Sustainable Relationship between Investments in Human Capital and M&A","authors":"Irina Chiriac","doi":"10.20869/auditf/2023/170/014","DOIUrl":"https://doi.org/10.20869/auditf/2023/170/014","url":null,"abstract":"The purpose of this study is to investigate the sustainable relationship between government investment in human capital and the number of mergers and acquisitions (M&A). The analysis is carried out on EU countries grouped into emerging countries, frontier countries and developed countries, considering the FTSE Russell ranking. Specifically, the research looks at the impact of a range of social factors: government expenditure on recreation programmes, community events, festivals (RCR), expenditure on housing and community facilities (HCA), expenditure on schools and universities (EDUC), expenditure on hospitals and general practitioners (HLT), expenditure on social protection (SP) and public order and safety (POS), defence expenditure (DEF) and environmental protection expenditure (EP) on the volume of merger or acquisition operations. Following the study carried out with the help of the panel data methodology and the OLS (ordinary least squares) method, we concluded that a business environment characterized by sustainable government investments in culture and education is more likely to contribute to business success and to attract more foreign investors, including those resorting to mergers or acquisitions. The results of the study could help identify the group of countries that require more attention from governments in terms of spending allocated from GDP for a sustainable human capital environment. Also, entrepreneurs can discover sustainable countries where they can make foreign direct investments with a favourable impact on the performance of the target companies.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48968223","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: 0

AI Solutions Implementation Analysis using T-O-E Framework 使用T-O-E框架的AI解决方案实施分析

Audit Financiar Pub Date : 2023-05-18 DOI: 10.20869/auditf/2023/170/011

M. Mihai

{"title":"AI Solutions Implementation Analysis using T-O-E Framework","authors":"M. Mihai","doi":"10.20869/auditf/2023/170/011","DOIUrl":"https://doi.org/10.20869/auditf/2023/170/011","url":null,"abstract":"The author studied the impact of technological, organizational and environmental contexts on the way of implementing solutions based on Artificial Intelligence. The importance of this topic is given by the increasing interest of companies in all fields of activity in adopting solutions based on Artificial Intelligence to help achieve the desired results. The objective pursued in this research is to carry out an analysis of the current situation of financial services regarding how to implement solutions based on Artificial Intelligence, as well as a practical guide for companies that want to implement Artificial Intelligence. The Technological-Organizational-Environmental framework is a complex and comprehensive research framework for technological solutions. The technology context includes technologies in financial sector companies as well as those provided by technology companies. Organizational context refers to organizational preparation and management support in implementing such solutions. Environmental context refers to industrial characteristics and government regulations. In Romania, there are enough solutions based on Artificial Intelligence, and companies have the necessary infrastructure to implement them. The top management is interested in providing the necessary support for the implementation of solutions based on Artificial Intelligence. Legislative instability does not prevent the implementation process of Artificial Intelligence, but slows it down.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44578539","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: 0

Do Financial Statement Auditors Recognise ESG-Related Aspects as Key Audit Matters? 财务报表审计师是否认识到esg相关方面是关键审计事项?

Audit Financiar Pub Date : 2023-05-18 DOI: 10.20869/auditf/2023/170/010

Magdalena Indyk

{"title":"Do Financial Statement Auditors Recognise ESG-Related Aspects as Key Audit Matters?","authors":"Magdalena Indyk","doi":"10.20869/auditf/2023/170/010","DOIUrl":"https://doi.org/10.20869/auditf/2023/170/010","url":null,"abstract":"One of the recent trends in ESG (which stands for Environmental, Social, and Corporate Governance) is an attempt to combine sustainability and financial reporting through direct references to financial statement figures (cf. the ED IFRS S1, S2, the CSRD). This article aims to verify whether it is possible. For this reason, it was assumed that Key Audit Matters (KAMs) identified by financial statement auditors might be a valuable source of information. Identification of ESG-related KAMs by auditors may prove that ESG information is directly traceable to a financial statement and, thus, quantifiable. The empirical part was based on 142 audit reports on the consolidated financial statements for 2021. The sample focused on ESG-related capital groups with the parent entity listed on the Warsaw Stock Exchange. 292 KAMs were obtained, among which 38 (13.01% of the sample) were identified as ESG-related (32 Environmental, 1 Social, and 5 Governance). This research paper: (1) confirms that it is possible to link ESG matters and their outcomes directly to financial statement categories, (2) shows that some areas could be more challenging to quantify, for example, social or governance aspects which may not be seen directly as a financial statement category, (3) comments on KAMs as a good information source if well-written. The article underlines that any attempts to combine sustainability and financial reporting might be demanding. The ESG-exposed businesses are privileged here as their financial statements naturally present ESG-related categories. However, it raises further questions about the presentation, comparability, and integrated reporting quality of all entities, which will have to consider financial and ESG linkages in the future. This article does not answer these questions, is limited to the perspective of KAMs, and, thus, touches only on identified financial statement categories. The article, with its findings, may be important to standard-setters, companies, and other researchers contributing to ESG, financial reporting, and financial audit.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48839643","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: 0

The Transparency of the Supreme Audit Institution in the Republic of North Macedonia through the Analysis of Official Website Traffic 从官方网站流量分析北马其顿共和国最高审计机构的透明度

Audit Financiar Pub Date : 2023-05-18 DOI: 10.20869/auditf/2023/170/012

Ivan Dionisijev, Todor Tocev

引用次数: 0

Effect of Big Data Analytics on Audit Evidence 大数据分析对审计证据的影响

Audit Financiar Pub Date : 2023-02-14 DOI: 10.20869/auditf/2023/169/006

J. A. Adejuwon, Amos Olusola Akinola

引用次数: 0

Implications of Financial Literacy on Entrepreneurship 金融知识对创业的影响

Audit Financiar Pub Date : 2023-02-14 DOI: 10.20869/auditf/2023/169/007

T. Hammer, P. Siegfried

{"title":"Implications of Financial Literacy on Entrepreneurship","authors":"T. Hammer, P. Siegfried","doi":"10.20869/auditf/2023/169/007","DOIUrl":"https://doi.org/10.20869/auditf/2023/169/007","url":null,"abstract":"Financial literacy is the focus of today’s scientific research and has attracted considerable attention. The research focused almost on measuring and interpreting the financial literacy of individuals and households. Research on the general financial literacy of entrepreneurs has so far been limited. Entrepreneurs are drivers of innovation and growth and their ability to make the right financial decisions requires financial literacy among entrepreneurs. The OECD has defined financial literacy of entrepreneurs as the combination of awareness, knowledge, skills, attitudes, and behavior that a potential entrepreneur or an owner or manager of a micro, small, or medium-sized enterprise should to make effective financial decisions to start a business, run a business and ultimately ensure its sustainability and growth. This defines the general need to understand whether entrepreneurs have the skills/abilities or are accessible to make “effective financial decisions”. Such decisions may concern the use of short and longterm capital of their enterprises, working capital and investment decisions, and access to finance for the latter, financing decisions (OECD, 2018). This paper examines the implications of financial literacy on entrepreneurship that emerge from contemporary research and provides approaches for further necessary research in this area.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41376758","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

Empirical Evidence on the Relationship between Capital Structure and Organizational Life Cycle 资本结构与组织生命周期关系的实证研究

Audit Financiar Pub Date : 2023-02-14 DOI: 10.20869/auditf/2023/169/002

M. Huian, M. Mironiuc

引用次数: 0

Corporate Governance Issues in a Pandemic Context 流行病背景下的公司治理问题

Audit Financiar Pub Date : 2023-02-14 DOI: 10.20869/auditf/2023/169/004

M. Preda

引用次数: 0