The paper aims to determine factors influencing the disclosure of the Key Audit Matters in the Audit Report at large European companies. The paper proposes an analysis over a period of 4 years from 2017-2020 of 1,681 ...

The current business environment, in continuous competition, requires responsibility towards the business partners. More and more economic entities adopt ethical behaviour in the business environment and have constant ...

The IT domain in the Republic of Moldova has become an increasingly visible source of economic growth and during the pandemic it had the accelerated pace of development of all sectors, as IT park residents are stimulated ...

Over the years, stakeholders' demands for transparency and non-financial aspects of company have spurred the evolution of reporting. Integrated reporting nowadays effectively integrates financial and non-financial variables ...

In recent decades, due to economic progress the role of accounting information has increased significantly, affecting more and more user’s behaviour in the process of making business decisions. Thus, the decision-making ...

The scientific investigations carried out on this research topic aim at examining the new requirements of the professional standards in the conditions of developing the methodology for exercising the audit missions. Within ...

The secondary and non-tertiary technical vocational education institutions (TVET), were switched, from January 1st, 2019, to a financial self-management, which generated a series of problems regarding the accounting of ...

The balance sheet is the main source of information for the internal and external users of the entity, which evaluates the value and structure of the company's assets, the degree of indebtedness and other indicators necessary ...

The current legislation establishes the conditions for the creation, state registration, operation and liquidation of financial and industrial groups, the rights and obligations of their members, and also ensures the ...

The new format of profit and loss statement was elaborated based on the Annex VI of the Directive 2013/34/EU and entered into force starting reporting period 2020. In this format additionally were included several categories ...