Audit Financiar最新文献_第6页

The Impact of Covid-19 on the State Audit in the Republic of North Macedonia - Lessons from the Crisis 2019冠状病毒病对北马其顿共和国国家审计的影响——危机的教训

Audit Financiar Pub Date : 2022-04-20 DOI: 10.20869/auditf/2022/166/011

Ivan Dionisijev, Zorica Bozhinovska Lazarevska

{"title":"The Impact of Covid-19 on the State Audit in the Republic of North Macedonia - Lessons from the Crisis","authors":"Ivan Dionisijev, Zorica Bozhinovska Lazarevska","doi":"10.20869/auditf/2022/166/011","DOIUrl":"https://doi.org/10.20869/auditf/2022/166/011","url":null,"abstract":"The COVID-19 pandemic has left no area in the society that has not been affected. For auditing the spending of public money, especially in times of uncertainties imposed by the COVID-19 pandemic, the state audit is a crucial factor, hence the synonym for state audit is \"watchdog of public money\". The activities related to the state audit in the Republic of North Macedonia are performed by the State Audit Office (SAO), as the Supreme Audit Institution. This paper attempts to investigate the impact of the COVID-19 pandemic on the state audit in the Republic of North Macedonia, through the state auditors' perception of the COVID-19 pandemic impact on the dynamics and the scope of SAO activities, with a special focus on ethical dilemmas and expectations for the post-covid period and what have the state auditors specifically learned from the crisis. For that purpose, a structured and detailed survey was submitted to all state auditors in the Republic of North Macedonia, covering all aspects of the audit process, the independence of the State Audit Office, changes in the environment, and the post-covid period. The obtained answers are analyzed through `descriptive statistics` and `analysis of variance`. In general, it can be concluded that the state auditors have retained their independence and the quality of conducting audits during the pandemic.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48349685","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 Impact of Digitalization on the Quality of Accounting Information. The Case of Algeria 数字化对会计信息质量的影响。阿尔及利亚案例

Audit Financiar Pub Date : 2022-04-20 DOI: 10.20869/auditf/2022/166/009

Mehdi Bouchetara

引用次数: 0

An Inquiry of Empirical Quantitative Studies about what Influences the Key Audit Matters` Number 影响关键审计事项数量的实证定量研究探讨

Audit Financiar Pub Date : 2022-04-20 DOI: 10.20869/auditf/2022/166/012

Teodora Porumbăcean, Adriana Tiron Tudor

{"title":"An Inquiry of Empirical Quantitative Studies about what Influences the Key Audit Matters` Number","authors":"Teodora Porumbăcean, Adriana Tiron Tudor","doi":"10.20869/auditf/2022/166/012","DOIUrl":"https://doi.org/10.20869/auditf/2022/166/012","url":null,"abstract":"In recent years, the auditor reporting model suffered several relevant modifications, one being related to the communication of Key Audit Matters (KAMs). By better understanding what factors can affect the number of disclosed items, the users of the audit report can gain more trust in the work performed by the auditors. The measurement of the number of KAMs contributes to the overall understanding of the company’s risk level as they provide financial statement users with relevant information about significant estimates and risks reported in the financial statements. The paper aims to determine the variables from quantitative empirical studies influencing the number of disclosed Key Audit Matters in the auditor’s independent report by conducting a structured literature review of the relevant academic research papers. Our findings reveal that factors such as audit committee characteristics and financial expertise, auditor and client general characteristics and accounting aspects, gender of the audit partner, the measurement uncertainty together with the country of the audited company and audit market structure, all have an impact on the number of disclosed KAMs.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42624973","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

Reflections on the Concept of Authority: The Case of Accounting Standards and Standards Setting 对权威概念的思考:以会计准则与准则制定为例

Audit Financiar Pub Date : 2022-04-20 DOI: 10.20869/auditf/2022/166/007

A. Burlaud, M. Niculescu

引用次数: 0

Factors Influencing KAM Reporting: A Structured Literature Review 影响KAM报告的因素:一个结构化的文献回顾

Audit Financiar Pub Date : 2021-10-29 DOI: 10.20869/auditf/2021/164/025

Teodora Porumbăcean, Adriana Tiron-Tudor

引用次数: 1

Can the Audit Opinion Influence the Portfolio Investment Decisions? The Case of Listed companies 审计意见会影响证券组合投资决策吗?上市公司案例

Audit Financiar Pub Date : 2021-10-29 DOI: 10.20869/auditf/2021/164/026

George Aevoae, I. Robu, Roxana Dicu, I. Herghiligiu

{"title":"Can the Audit Opinion Influence the Portfolio Investment Decisions? The Case of Listed companies","authors":"George Aevoae, I. Robu, Roxana Dicu, I. Herghiligiu","doi":"10.20869/auditf/2021/164/026","DOIUrl":"https://doi.org/10.20869/auditf/2021/164/026","url":null,"abstract":"As a part of their strategic transactions, corporations often acquire stakes in other companies that do not grant them control, but allow them to use their resources to increase their profitability, access technological progress and innovation, develop products, or obtain dividends. The main objective of this paper is to identify the factors influencing the behavior of acquirers who buy securities in the capital of the target companies, listed on Bucharest Stock Exchange, without intending to control them. The study aims to describe two dimensions of the buyers' behavior, when they buy shares that do not lead to the control of the target companies (below 50%). The first dimension refers to the buyer's decision to invest in a certain share of capital, influenced by the profitability of the target company and its market capitalization (dimensions of their performance), but also by the audit opinion on the annual financial statements. The relationship is positive and significant. The second dimension focuses on the decision of the acquirers to invest or not in a blue-chip company (top companies, considered the most efficient and stable on the financial market), with the main purpose of obtaining dividends or trading the respective securities on the capital market, in order to generate cash flows. The result shows that investors buy small shares in blue chip companies, compared to other companies, taking into account their performance and the audit opinion on the annual financial statements.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45384119","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

Regulation of the Romanian Accountancy Profession – 100 Years Celebration. A History Lesson for Today’s Professionals 罗马尼亚会计职业规范——100周年庆典。为今天的专业人士上历史课

Audit Financiar Pub Date : 2021-10-29 DOI: 10.20869/auditf/2021/164/022

D. Botez

{"title":"Regulation of the Romanian Accountancy Profession – 100 Years Celebration. A History Lesson for Today’s Professionals","authors":"D. Botez","doi":"10.20869/auditf/2021/164/022","DOIUrl":"https://doi.org/10.20869/auditf/2021/164/022","url":null,"abstract":"On July 15th 1921, the Official Journal of Romania witnessed the publication of the Law on the organization of the Body of Licensed and Expert Accountants. The longtime wish of higher school of business graduates thus became true, they established their first association in 1888. Since then, until the law was published, the regulation of the accountancy profession was the main topic of various discussions and attitudes, of several pleadings addressed to public authorities and debates held at the meetings of a multitude of institutes representing these graduates’ interests, grouped within the Union of Business Schools Graduates, subsequently the Body of Higher Schools of Business Graduates, which acquired legal personality in 1916. There were also other subjects, directly related to accountants’ activity, that drew the graduates’ attention, both before and after the law was published, such as: censors’ statute, accounting expertise, visas on trade registers; business education reform; the Body’s relations with authorities. A number of public figures linked their faith to asserting the accountancy profession, its regulation and the ongoing representation of its interests. We should mention here, among many other, Nicolae Butculescu, I. St. Rasidescu, Vasile M. Ioachim, Petru Drăgănescu-Brateş, Grigore Trancu-Iaşi, George Alesseanu, Spiridon Iacobescu, Alexandru Sorescu. An important activity of the Body was the organisation of congresses. They began taking place every two years, uninterruptedly, starting 1923 until 1939. The activity of the Body of Expert and Licensed Accountants was influenced by the political and social events of its time, especially since 1935. Beginning with 1940, its activity saw a significant decrease.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46876009","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

Aspects Regarding the Structure of the Financial Audit Market in the European Union from Fees Perspective 从收费角度看欧盟财务审计市场结构的几个方面

Audit Financiar Pub Date : 2021-10-29 DOI: 10.20869/auditf/2021/164/024

O. Bunget, A. Dumitrescu, R. Blidişel, Oana Bogdan, Valentin Burca

{"title":"Aspects Regarding the Structure of the Financial Audit Market in the European Union from Fees Perspective","authors":"O. Bunget, A. Dumitrescu, R. Blidişel, Oana Bogdan, Valentin Burca","doi":"10.20869/auditf/2021/164/024","DOIUrl":"https://doi.org/10.20869/auditf/2021/164/024","url":null,"abstract":"The audit market, developed out of the need to strengthen the credibility and the quality of financial reporting, has led since the 1980s to a concentration around large audit firms, the dominance effect being marked on the one hand by the auditor’s increasing reputation and notoriety, and on the other hand by the client’s association with a reputed auditor, which contributes to improving the company’s image on the market. In this context, a major issue is represented by the level of the fees charged, as they represent key elements that may affect the auditor’s independence. Moreover, a sensitive aspect is the relationship between the fee charged for financial audit services and the one for non-audit services and the compensation practices between them. The European Commission wants to facilitate competition in an overly concentrated market and also provide the opportunity for small and medium-sized audit firms to become active players in the large corporate audit market through joint audit, in which at least one of the audit firms is not part of the Big4 group. The mandatory audit firm rotation and the limitation on the non-audit services provided are the main aspects of the recent audit reform that directly influences the fee level. The main purpose of this study is to analyse whether there is a pattern of audit costs at the community level. In this context, this paper aims to assess the uniformity of audit costs, namely to determine the structure of the audit market in the European Union. The research involves data set comparison methods, by analysing a sample of 2,896 firms listed on the stock exchange in 35 different states over the period 2013-2021.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47920343","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

Digitalization in the Accounting and Auditing Profession through ERP Systems 通过ERP系统实现会计审计行业的数字化

Audit Financiar Pub Date : 2021-10-29 DOI: 10.20869/auditf/2021/164/027

B. Ionescu, Laura-Eugenia-Lavinia Barna

引用次数: 1

Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors 根据国际财务报告准则进行财务报告的价值。财务审计师面临的最新挑战

Audit Financiar Pub Date : 2021-10-29 DOI: 10.20869/auditf/2021/164/023

Maria Manolescu, G. Petre, Alexandra Lazăr

引用次数: 1