文章基本信息

标题：Financial audit – feckless for economic re-launch
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作者：Dobre, Elena ; Brad, Laura
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2015
卷号：XXII
期号：2(603), Summer
页码：151-162
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The credibility of financial audit suffered an important decrease upon the economic crisis has been released. Even though solutions for its improvement were conferred, such as the Green Paper code, it continues to be a feckless tool for overcoming upon the recent financial crisis. This research provides evidence about the characteristics of financial audit of listed Romanian entities and about the correlation with entities’ evolution. The results emphasize that the lack of transparency in financial reporting is a key element to economic re-launch.
关键词：financial audit; financial crisis; economic re-launch; Romania; transparency.