EconPapers    
Economics at your fingertips  
 

THE BENEFITS OF POB INSPECTIONS. CASE OF ROMANIA

Marta Tache (), Florentina- Åžtefania Neagu (), Natalia Manea () and Mihaela Purcaru ()
Additional contact information
Marta Tache: Tache Marta, Bucharest University of Economic Studies
Florentina- Åžtefania Neagu: Neagu Florentina- Åžtefania, Bucharest University of Economic Studies
Natalia Manea: Manea Natalia, Polytechnic University of Bucharest
Mihaela Purcaru: Purcaru Mihaela, Bucharest University of Economic Studies

Annales Universitatis Apulensis Series Oeconomica, 2023, vol. 2, issue 25, 11

Abstract: The implementation of the inspections program by POBs represents the key reform that has improved the relationship between financial audits under ISA and financial reporting under IFRS. Psychologically, human beings pay more attention in case of supervision. Concerning the European POBs, there is very little written about the effect of POBs on audit quality. In this study we emphasize the benefits brought by POB inspections, highlighting the activity of ASPAAS at the level of Romania. In the end, we draw future research ideas based on POB annual reports and ASPAAS activity.

Keywords: audit; financiar reporting; POB inspections; annual reports; supervision. (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://oeconomica.uab.ro/upload/lucrari/2520232/11.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2023:i:25:p:11

Access Statistics for this article

More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Bibliographic data for series maintained by Dan-Constantin Danuletiu ().

 
Page updated 2025-03-19
Handle: RePEc:alu:journl:v:2:y:2023:i:25:p:11