Considerations Concerning the Quality of the Services Provided by Accounting Professionals in Romania

Paºcu Ana-Maria ()
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Paºcu Ana-Maria: “Alexandru Ioan Cuza” University, Faculty of Economics and Business Administration, Iaºi

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1414-1419

Abstract: The position of the accounting professional implies great responsibility because of the services provided and, irrespective of the country where they come from or of the professional body to which they belong, they perform an activity specialized in accounting, financial consultancy, audit, evaluation, and liquidation. Given the current economic conditions, an “over-certification” of their activity is required. Under these circumstances, quality in audit must provide the users a better perception on the quality of the supplied services, as well as the guarantee of harmonizing the professional behaviors of the members. The purpose of this study is to present, based on the activity reports of the professional bodies in Romania, the current status in the implementation of quality in audit and in the accounting profession.

Keywords: accounting professional; quality of accounting services; quality in audit. (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2013
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