AN EMIPRIC STUDY ON THE ROLE AND UTILITY OF THE FINANCIAL AUDIT IN ROMANIA

Pop Grigorescu Ioana Iuliana (), Oana Raluca Ivan and Puþan Alina ()
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Pop Grigorescu Ioana Iuliana: , University Lleida, Law and and Economics Faculty, Spain
Puþan Alina: ,

Annals of Faculty of Economics, 2013, vol. 1, issue 1, 1363-1372

Abstract: The present article presents the results on an empiric study on the role and utility of the financial audit in Romania. The statistic population is formed from three groups namely the financial auditors, financial managers of the audited firms and the users of the audited accounting information. The results of the questionnaire have been analysed by the help of Kruskal Wallis Test, which has shown that for every statement the differences between the three groups are significant. Next the results have been interpreted globally. This way has been demonstrated the hypothesis according to which there are differences between perspectives and expectances between the financial auditors, financial managers of the audited firms and the users of the audited accounting information in Romania regarding the role and utility of the financial audit. At the end of the study we have proposed solutions as to getting closer the expectances of the three groups concerning the role and utility of the financial audit

Keywords: empiric study; the role of the financial audit; the utility of the financial audit; differences of perspectives; differences of expectations (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2013:i:1:p:1363-1372

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