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
Description:
GOLOVCO, Maria. Importanța și rolul auditului financiar extern în menținerea stabilității financiare a firmelor listate la Bursa de Valori București (categoria principală a pieței reglementate) = The Importance and Role of External Financial Audit and Maintaining the Financial Stability of Companies Listed on the Bucharest Stock Exchange (Main Category of the Regulated Market). Online. Coord. șt.: Adela SOCOL. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 128-130. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.34
