THE INFORMATION CONTENT OF AUDIT OPINION FOR USERS OF FINANCIAL STATEMENTS

Ionel Preda ()
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Ionel Preda: Doctoral School of Management, Faculty of Management, Bucharest University of Economic Studies, Bucharest, Romania.

Oradea Journal of Business and Economics, 2019, vol. 4, issue 2, 102-111

Abstract: The analysis of the contracts awarded on the basis of a single tender in public procurement is necessary to be performed for studying the degree of openness of a market and for identifying a number of deficiencies such as reduced competition, high level of bureaucracy, reduced stimulation of the small and medium entreprises participation at the procurement procedures or non-splitting into lots the object of the procurement. The article describes the existing specialised literature, the advantages and disadvantages of receiving only one tender situation in Romania and European Union during the period 2015 – 2017, in correlation with the statistics regarding the weight of conracts awarded to small and medium entreprises and the weight of procurement procedures divided into lots. Also, the article longer poses a number of issues concerning the approach of contracts contracts based on only one offer as an indication of fraud or corruption or the conclusion of anticompetitive agreements.

Keywords: public procurement; procurement procedure; contract; only one tender. (search for similar items in EconPapers)
JEL-codes: C46 H57 H83 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ora:jrojbe:v:4:y:2019:i:2:p:102-111

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