Financial Audit vs. Corporate Governance Practices – A Viewpoint on Current Challenges and Perspectives in the Time of CoVid-19

Delia Deliu ()
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Delia Deliu: West University of TimiÅŸoara

Ovidius University Annals, Economic Sciences Series, 2020, vol. XX, issue 1, 909-918

Abstract: The focus on effective corporate governance and financial audit quality has expanded exponentially over the last two decades, but especially now, when the world is in a pandemic crisis, states, companies and citizens being in urgent need for strategies to fight, cope with and ease the pandemic, as well as to protect their societies and economies during and after this socio-economic crisis. The chosen topic for this paper lies in the challenges and perspectives of the (effective) corporate governance – (qualitative) financial audit relationship, with a particular emphasis on the factors that influence the relationship of interdependence between these two, respectively the (proactive!) role of the financial auditor, in the context of the new Coronavirus (Covid-19) pandemic. Endorsements outlined in this paper do not encompass an unequivocal statement of law, but epitomise the results of the exploratory and observation research, respectively the author’s best interpretation of where things stand as of the date of publishing this manuscript.

Keywords: corporate governance; financial audit; sensitive socio-economic context; CoVid-19 (search for similar items in EconPapers)
JEL-codes: G30 G34 M42 (search for similar items in EconPapers)
Date: 2020
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