THE IMPACT OF CONTROLS ON FINANCIAL REPORTING QUALITY

Cecilia (DAMOC) Nica and Elena (STANCIU) Ioniță
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Cecilia (DAMOC) Nica: The Bucharest University of Economic Studies
Elena (STANCIU) Ioniță: The Bucharest University of Economic Studies

Management Intercultural, 2015, issue 34, 455-461

Abstract: The study identifies the impact of the internal and external control of the quality of financial reporting, considering the professional accountants’ opinions, evaluating the extent to which financial and non-financial information presented annually by companies represent a guarantee of compliance with the ethical principles of professionals, and also a transparency presentation of the economic activity, risk management, at the same time protecting the interests of stakeholders in the company. The quantitative analysis performed is based on a questionnaire applied to the professional accountants being conducted on a sample of companies in Romania, in various sectors and presents a comparative study of the importance of each type of internal and external control in the delivery of financial reports and non- annual companies, real and credible.

Keywords: Audit; Corporate governance; Expert accountant; Internal control; Financial reporting; Romania (search for similar items in EconPapers)
JEL-codes: G30 G34 M14 M40 M41 M48 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:interc:y:2015:i:34:p:455-461

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