Audit of Forest Restitution Process. Some Findings Regarding the Romanian Space in the Post-Communist Stage

Cristina Mihaela Lazăr (), Ioan Hurjui (), Nicoleta Asaloş () and Ionel Bostan ()
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Cristina Mihaela Lazăr: Faculty of Economic Sciences, Ovidius University, Universităţii 1, Constanţa 900527, Romania
Ioan Hurjui: Faculty of Economic Sciences and Public Administration, Stefan cel Mare University, Universităţii 13, Suceava 720229 Romania
Nicoleta Asaloş: Faculty of Economic Sciences, Ovidius University, Universităţii 1, Constanţa 900527, Romania
Ionel Bostan: Stefan cel Mare University of Suceava, Romania

Logos Universalitate Mentalitate Educatie Noutate - Sectiunea Drept/ Logos Universality Mentality Education Novelty - Section: Law, 2019, vol. 7, issue 2, 66-79

Abstract: This paper takes up a highly important topic, both for the environment and for the domestic economy, by resorting to the performance audit method applied to a component of the activity developed in the forestry sector. We have basically set out to emphasize the weaknesses that have long been present here, in relation to the forest retrocession process and with specific focus on the occurring causes and consequences. On the other hand, we have tried to identify certain ways to bring about the long needed recovery. The scientific background has been set by resorting to the most significant academic research in the field, textbooks and audit standards, reports of the Court of Accounts, regulations, etc. by taking into account the statistical data and the information confirmed by prestigious state organisations/ institutions.

Keywords: forest economics; external audit; deforestation; retrocession; juridical flaws (search for similar items in EconPapers)
JEL-codes: A23 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev13d:v:vii:y:2019:i:2:p:66-79

DOI: 10.18662/lumenlaw/28

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