THE RELEVANCE OF COMMUNICATION THROUGH INDEPENDENT AUDITOR'S REPORT TO THE EUROPEAN BUSINESS ENVIRONMENT. COMPARATIVE STUDY OF ROMANIA AND SPAIN

被引：0

作者：

Hategan, Camelia-Daniela ^{[1
]}

Grigorescu, Ioana Iuliana ^{[2
]}

Nitu-Antonie, Renata Dana ^{[1
]}

Sirghi, Nicoleta ^{[1
]}

Iacobuta, Andreea-Oana ^{[3
]}

机构：

[1] West Univ Timisoara, Fac Econ & Business Adm, Timisoara 300115, Romania

[2] Cluj Cty Sch Inspectorate, Cluj Napoca 400192, Romania

[3] Alexandru Ioan Cuza Univ, Fac Econ & Business Adm, Iasi 700505, Romania

来源：

TRANSFORMATIONS IN BUSINESS & ECONOMICS | 2015年 / 14卷 / 2A期

关键词：

audit report; financial auditors; users of audited financial reporting; international business; economic integration; ENTREPRENEURSHIP;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The research aims at identifying the presence of significant differences in the assessment of the audit report content among the financial auditors and different categories of users of audited financial-accounting information from Romania and Spain. In order to attain the research objective, a study based on the method of quantitative research has been used. The chosen time span for data collection is 2012-2014, the questionnaire of three categories of respondents (financial auditors, Chief Financial Officers of audited companies, users of audited financial-accounting information) from each country were included in the research. The testing of the research hypotheses has been done through the ordinal non-parametric tests of Kruskal Wallis and Mann Whitne, using the computer application R: Language and Environment for Statistical Computing. The final conclusion is that it is necessary to take uniform measures at community level.

引用

页码：378 / 392

页数：15