Overall Impact of Specific Regulations on the Statutory Auditor's Behavior

Angelica Buboi (Danaila) ()
Additional contact information
Angelica Buboi (Danaila): The Bucharest University of Economic Studies, Doctoral School of Accounting, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 1, 265-275

Abstract: The level of audit regulation has seen an accelerating dynamic in recent years, with the issue of auditor independence increasingly highlighted in the regulations. In Romania, at the level of public institutions, there are, according to the latest reports, vulnerabilities in terms of transparency and the level of cooperation with auditors, manifested by the issuance of qualified audit reports on the basis of events such as the lack of inventory or transparency in the provision of information for audit (failure to issue the audit report). In this context, we proposed to carry out an impact study on the behavior of the statutory auditor in the context of specific regulations and to develop an auditor independence model. The used methods used consist of literature review, econometric modelling and critical impact analysis. The results of the study will highlight the vulnerabilities induced by the level of auditor turnover on the economic performance of public institutions and are useful to decision makers in order to optimize audit practices.

Keywords: audit; auditor independence; audit opinion; economic return; auditor rotation (search for similar items in EconPapers)
JEL-codes: H83 M42 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://stec.univ-ovidius.ro/html/anale/RO/2023-i1/Section%203/3.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:265-275

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().