This article covers the legal background, current situation and issues related to quality control of the audit activity of the private and public sectors. The following research methods were applied to the research, such ...

In recent years, the phenomenon of modification of accounting documents can be observed. Data transformation often has serious legal consequences, but at the same time it can be acceptable and legal. The article introduces ...

The world economy has become increasingly interdependent over time, and this process of economic globalization has accelerated significantly in recent years. The growing scale of cross-border trade and international capital ...

This paper presents the accounting normalization process as captured in a European and international context, with emphasis on Romania’s legal accounting framework, in relation to national and transnational regulations on ...

This study will examine the importance and significance of the financial reporting that are performed by entities. Although financial situations may be very similar from one country to another, there are differences that ...

The information in the financial statements is not sufficient to provide an overview of the business entity situation. In order to present an overall picture about the entity activity, the reports must include both traditional ...

This article aims to highlight the importance of managerial reports in decision-making process, starting with the quality of managerial decisions. In this context, we believe that the relevance and usefulness of these ...

Non-financial reporting for stakeholders helps to evaluate the performance of the reporting entity, strengthen the relationship with the community and increase capital. In order to identify the current problems regarding ...

Financial and non-financial performance reporting is an essential component of a company's strategic management, providing valuable information for making business decisions and evaluating company performance. This is ...

Raportarea ESG este un aspect inovator care oferă organizațiilor oportunitatea de a identifica, evalua și gestiona riscuri precum schimbările climatice, drepturile omului și practicile slabe de guvernare, pentru a se proteja ...