Importanța și rolul auditului financiar extern în menținerea stabilității financiare a firmelor listate la Bursa de Valori București (categoria principală a pieței reglementate)

Abstract

This paper explores the role and importance of the auditor's opinion in influencing investment decisions on the stock exchange. Through an in-depth analysis of financial reports and investor behavior, the research highlights how an independent auditor’s assessment impacts investor confidence, risk perception, and decision-making processes. The study emphasizes that a transparent and well-founded audit opinion serves as a crucial factor in maintaining market CZU: 657.6:336.76(498-25); JEL: M42, G11