Corporate Governance - Key element in the Growth of Audit Quality
Corporate Governance - Key element in the Growth of Audit Quality
Author(s): Robert Cristian Almasi, Bogdan-Virgil CondeaSubject(s): Economy
Published by: Editura Universității Aurel Vlaicu
Keywords: financial audit;corporate governance; audit committees
Summary/Abstract: In the recent years, because of the many financial scandals, we have witnessed numerous debates concerning topics, such as government enterprises or aspects of participants reporting process. It is obviously that it is necessary to examine the corporate governance issues and those relating to the audit committee; that’s why, even if the financial statements are the responsibility of the management, it’s important to ensure the provision of information taking into account the principles of true and fair play, in the audit committees and through the external auditors
Journal: Journal of Economics and Business Research
- Issue Year: 19/2013
- Issue No: 2
- Page Range: 99-104
- Page Count: 6
- Language: English
