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An assessment of financial audit practices in the Romanian metallurgical industry

C. Boţa-Avram ; Babeş-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania
P. R. Răchişan ; Babeş-Bolyai University, Faculty of Business, Cluj-Napoca, Romania
A. Groşanu ; Babeş-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania

Puni tekst: engleski, pdf (880 KB) str. 387-390 preuzimanja: 373* citiraj
APA 6th Edition
Boţa-Avram, C., Răchişan, P.R. i Groşanu, A. (2014). An assessment of financial audit practices in the Romanian metallurgical industry. Metalurgija, 53 (3), 387-390. Preuzeto s https://hrcak.srce.hr/119559
MLA 8th Edition
Boţa-Avram, C., et al. "An assessment of financial audit practices in the Romanian metallurgical industry." Metalurgija, vol. 53, br. 3, 2014, str. 387-390. https://hrcak.srce.hr/119559. Citirano 17.09.2021.
Chicago 17th Edition
Boţa-Avram, C., P. R. Răchişan i A. Groşanu. "An assessment of financial audit practices in the Romanian metallurgical industry." Metalurgija 53, br. 3 (2014): 387-390. https://hrcak.srce.hr/119559
Harvard
Boţa-Avram, C., Răchişan, P.R., i Groşanu, A. (2014). 'An assessment of financial audit practices in the Romanian metallurgical industry', Metalurgija, 53(3), str. 387-390. Preuzeto s: https://hrcak.srce.hr/119559 (Datum pristupa: 17.09.2021.)
Vancouver
Boţa-Avram C, Răchişan PR, Groşanu A. An assessment of financial audit practices in the Romanian metallurgical industry. Metalurgija [Internet]. 2014 [pristupljeno 17.09.2021.];53(3):387-390. Dostupno na: https://hrcak.srce.hr/119559
IEEE
C. Boţa-Avram, P.R. Răchişan i A. Groşanu, "An assessment of financial audit practices in the Romanian metallurgical industry", Metalurgija, vol.53, br. 3, str. 387-390, 2014. [Online]. Dostupno na: https://hrcak.srce.hr/119559. [Citirano: 17.09.2021.]

Sažetak
The goal of this paper is to provide an assessment of financial audit practices of the largest metallurgical companies trading on Romanian capital market. Metallurgical industry represents a significant sector in the Romanian economy as a whole; therefore an evaluation of audit practices used by these companies could provide relevant information. Based on a well-documented literature review, with a focus on main findings concerning audit practices, especially in the context of corporate governance, there was selected a set of certain criteria that should be taken into consideration when referring to the best practices in the audit area.

Ključne riječi
metallurgical industry of Romania; financial audit practices; scoring; corporate governance

Hrčak ID: 119559

URI
https://hrcak.srce.hr/119559

Posjeta: 588 *