GUVERNANŢA CORPORATIVĂ ŞI PROFESIA CONTABILĂ: RESPONSABILITATE ŞI COMPETENŢĂ PROFESIONALĂ

CORPORATE GOVERNANCE AND ACCOUNTING PROFESSION: RESPONSIBILITY AND PROFESSIONAL COMPETENCE

Ana-Maria Paşcu

MPRA Paper from University Library of Munich, Germany

Abstract: The globalization of business and the development of the new information technologies have created circumstances for the economic development worldwide. So, professional accountants and managers must adapt and work to solve situations increasingly complex. Therefore, the development, about we spoke above, requires a new vision of the company and a new approach for the management and accounting profession, in terms of ethics and accountability. Implementation and development of corporate governance, among many others, also provides accounting information transparency, enhance credibility of published financial statements and trust in universe organization. Nowadays, we can feel ever more the need for the auditors to take on responsibility in order to express a motivated opinion on the clear and complete true and fair view, of the financial position of the patrimony of the financial situation and of the results obtained by the audited entity. If errors are found in the financial statements, the auditor is responsible both in front of the users of the information that was made public and of the managers of the company that hired them. The purpose of this study is to analyze the manner in which corporate governance is influenced by the responsibility, or by the professional competence.

Keywords: accounting profession; corporate governance; professional competence and responsibility (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2012
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