Financial Audit as a Manifestation of Institutional Entrepreneurship

Flavian Clipa (), Ionel Bostan () and Raluca Irina Clipa ()

Knowledge Horizons - Economics, 2016, vol. 8, issue 3, 33–37

Abstract: In the rich economic literature on entrepreneurship, the economic, social and normative conditions catalyzing its productive manifestation, we may observe a relative lack of interest for the study of the way in which institutional entrepreneurship replaces specific imperfections typical for formal and informal institutions providing solutions by means of financial auditing to spread the generalized trust in business in society. In this context, our study aims from an institutional perspective to underline that the financial audit is one of the main means used to spread trust in society resulting in the benchmarking of corporate behavior towards meaningful actions stimulating economic growth and development.

Keywords: Institutional entrepreneurship; standards; financial audit (search for similar items in EconPapers)
JEL-codes: O43 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (3)

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