CHALLENGES OF EXTERNAL FINANCIAL AUDIT AGAINST THE MANAGERIAL FRAUD

Mihaela Ungureanu ()
Additional contact information
Mihaela Ungureanu: “ALEXANDRU IOAN CUZA” UNIVERSITY OF IASI

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII/Supplement, 25-31

Abstract: Corporate governance is no longer a new topic, but is in a constant controversy. This paper aims to establish the importance of external financial audit in improving corporate governance, a premise for survival, continuation and development of entities in the current economic climate. The core element of the study concerns the active participation that external financial audit must manifest in a governance system to avoid mismanagement and its consequences, especially fraud. For this purpose is performed a synthesis of the current state of knowledge through theoretical and conceptual approach in terms of motivational, of the agency and stakeholders theories, based on specialized literature.

Keywords: external financial audit; management; information; fraud. (search for similar items in EconPapers)
JEL-codes: G32 G34 M14 M42 (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://fse.tibiscus.ro/anale/Lucrari2012_2/AnaleFSE_2012_2_004.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:tdt:annals:v:xviii/supplement:y:2012:p:25-31

Access Statistics for this article

More articles in Anale. Seria Stiinte Economice. Timisoara from Faculty of Economics, Tibiscus University in Timisoara Contact information at EDIRC.
Bibliographic data for series maintained by Ramona Violeta Vasilescu ( this e-mail address is bad, please contact ).