Audit Financiar最新文献_第9页

The Influence of Cryptocurrency Bitcoin over the Romanian Capital Market 加密货币比特币对罗马尼亚资本市场的影响

Audit Financiar Pub Date : 2019-08-01 DOI: 10.20869/auditf/2019/155/020

Stefan Cosmin Danila, I. Robu

引用次数: 6

Analysis of the Relationship between Accounting and Sustainable Development. The Role of Accounting and Accounting Profession on Sustainable Development 会计与可持续发展的关系分析。会计与会计职业在可持续发展中的作用

Audit Financiar Pub Date : 2019-08-01 DOI: 10.20869/auditf/2019/155/021

E. Nechita

引用次数: 3

Internal Audit in the Era of Continuous Transformation. Survey of Internal Auditors in Romania 持续转型时代的内部审计。罗马尼亚内部审计师调查

Audit Financiar Pub Date : 2019-08-01 DOI: 10.20869/auditf/2019/155/016

Cezar Furtuna, Adela Ciucioi

{"title":"Internal Audit in the Era of Continuous Transformation. Survey of Internal Auditors in Romania","authors":"Cezar Furtuna, Adela Ciucioi","doi":"10.20869/auditf/2019/155/016","DOIUrl":"https://doi.org/10.20869/auditf/2019/155/016","url":null,"abstract":"In the era of continuous transformation, the role of internal audit has steadily increased, becoming one of the strategic pillars of today’s companies. In the current context, where corporate governance, risk management and internal controls are increasingly in the hands of regulators, shareholders and the general public, internal auditors have the task of reacting proactively and responsibly to the challenges of the market. Thus, it is important to understand the way in which internal audit activity is being carried out as well as its directions of development. This study aims to provide an overview of the priorities identified by companies in the field of internal audit and to illustrate opportunities to improve the efficiency and effectiveness of the activity of internal audit departments The themes approached in this research aim to define the role of the internal audit function and to describe the way in which internal audit processes are currently being carried out. The research also aims to identify the prospects for transformation of the internal audit function from one that is focused on regulatory compliance into one that can add value to companies. Issues related to the impact of new technologies in process optimization are explored and another topic of interest is the perceived level of current staff skills and the extent to which the budgets and the size of the audit departments currently correspond to their business needs.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44559902","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: 8

The Influences of Corporate Governance Mechanism towards Company’s Financial Performance 公司治理机制对公司财务绩效的影响

Audit Financiar Pub Date : 2019-08-01 DOI: 10.20869/auditf/2019/155/019

Ready Wicaksono, Dasriyan Saputra, Hairu Anam

引用次数: 0

Insights on the New Coordinates in Internal Audit 关于内部审计新坐标的几点思考

Audit Financiar Pub Date : 2019-05-01 DOI: 10.20869/auditf/2019/154/009

Victoria Stanciu, Crina Seria

引用次数: 1

The Influence of Free Float Shares and Audit Quality on Company Performance: Evidence from Indonesia 流通股与审计质量对公司绩效的影响:来自印尼的证据

Audit Financiar Pub Date : 2019-05-01 DOI: 10.20869/auditf/2019/154/010

Sailendra Sailendra, E. Murwaningsari, S. Mayangsari

引用次数: 5

Transparency of Real Estate Markets: Conceptual and Empirical Evidence 房地产市场透明度:概念与经验证据

Audit Financiar Pub Date : 2019-05-01 DOI: 10.20869/auditf/2019/154/013

E. Ionașcu, M. Mironiuc, I. Anghel

引用次数: 3

Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation 谈判背景下的审计师与被审计方关系

Audit Financiar Pub Date : 2019-05-01 DOI: 10.20869/auditf/2019/154/008

O. Bunget, A. Tudor, Anca Diana Sumanaru

引用次数: 1

Perceptions Regarding the Impact of IFRS 15 - Illustrative Examples Step by Step 关于《国际财务报告准则第15号》影响的看法——逐步举例说明

Audit Financiar Pub Date : 2019-05-01 DOI: 10.20869/auditf/2019/154/011

Nicoleta Farcane, R. Blidişel, O. Bunget, A. Dumitrescu

引用次数: 3

The Determinants of Cross-Border Acquisitions: Evidence from Romania 跨国并购的决定因素：来自罗马尼亚的证据

Audit Financiar Pub Date : 2019-05-01 DOI: 10.20869/auditf/2019/154/014

George Aevoae, I. Georgescu

{"title":"The Determinants of Cross-Border Acquisitions: Evidence from Romania","authors":"George Aevoae, I. Georgescu","doi":"10.20869/auditf/2019/154/014","DOIUrl":"https://doi.org/10.20869/auditf/2019/154/014","url":null,"abstract":"The cross-border mergers and acquisitions (M&As) are powerful strategies, used by companies, usually with financial resources, to search and acquire target companies that fulfill specific needs of the acquirers. The characteristics of the target companies and of the environment where they activate compose the determinants that lead to either a domestic or a cross-border M&A, suitable to generate synergy success and efficiency gains for the shareholders of the involved companies. Considering a sample of 60 acquisitions which involved at least one Romanian company in the position of the acquirer or the target, the authors considered the financial information of both companies as predictors for the stake that the acquiring company will buy in the target. Also, they considered the level of relatedness between the activities of the companies and the accounting practice of the target as factors with significant influence in this choice. The research results will show that the deal value paid, the productivity and the relatedness of the two companies significantly influence the stake purchased in the target company, but the accounting practice lead to a significant increase in the capacity of the proposed model to predict the variance of the final stake.","PeriodicalId":30958,"journal":{"name":"Audit Financiar","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46897333","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