THE IMPACT OF EUROPEAN INTEGRATION ON ROMANIA'S AUDIT SECTOR

Radu-Daniel Loghin ()

Management Strategies Journal, 2017, vol. 35, issue 1, 91-98

Abstract: It can be argued that maintaining the competitiveness of the audit market is of paramount importance to standard setters since the quality of financial statements prepared by public companies depends on a fair and transparent competition among auditors. Since Romania has joined the European Union in 2007 a lot of effort has been put into the preservation and expansion of a competitive audit market. Some would question whether joining the European Union has impacted in any discernable way the Romanian audit market which is distinguishable from that of its non-European Union counterparts. The current paper is dedicated to exploring these trends by combining an extensive literature review with empirical data gathered during the first nine years of Romania’s European journey.

Keywords: auditing; European Union; Romania; market structure (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:35:y:2017:i:1:p:91-98

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