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dc.contributorUniversitat de Lleida. Departament d'Administració d'Empreses i Gestió Econòmica dels Recursos Naturals
dc.contributor.authorBriciu, Sorin
dc.contributor.authorGallizo Larraz, José Luis
dc.contributor.authorPop, Ioana-Iuliana
dc.date.accessioned2016-07-15T07:41:29Z
dc.date.available2016-07-15T07:41:29Z
dc.date.issued2014
dc.identifier.issn2013-4916
dc.identifier.urihttp://hdl.handle.net/10459.1/57634
dc.description.abstractThis article is based on an empirical study of the role, utility and independence of the financial audit. The statistical sample consists of three groups involved in the audit: auditors, financial managers and users of the audited financial information in Romania and Spain. The results of the questionnaire have been processed with the help of the Kruskal Wallis and Mann Whitney tests, and we have tested the hypothesis that there are differences between the expectations of the three groups analyzed in Spain and Romania, in terms of functionality, usefulness and independence of the current practice of financial audit. We have conducted a complete interpretation and have proposed a model of differences of perspectives on and expectations of the role, utility and independence of the financial audit. From this model we have determined the differences between perspectives and expectations, indicating the causes that lead to the existence of these differences. At the end of the study we have proposed solutions that will lead to closing the gap in expectations between the three groups.ca_ES
dc.language.isoengca_ES
dc.publisherEdicions de la Universitat de Lleidaca_ES
dc.relation.isformatofReproducció del document publicat a: http://www.aegern.udl.cat/export/sites/Aegern/docs/papers/WP_9_2014.pdfca_ES
dc.relation.ispartofNew trends in accounting and management, 2014, núm. 9, p. 1-30
dc.rights(c) Edicions de la Universitat de Lleida, 2014ca_ES
dc.rights(c) AEGERN, 2014ca_ES
dc.subjectDifferences of perspectivesca_ES
dc.subjectExpectationsca_ES
dc.subjectThe role of the auditca_ES
dc.subjectModels in the economic sciencesca_ES
dc.subjectThe independence of the auditorsca_ES
dc.subject.otherAuditoria -- Espanyaca_ES
dc.subject.otherAuditoria -- Romaniaca_ES
dc.subject.otherAuditors -- Espanyaca_ES
dc.subject.otherAuditors -- Romaniaca_ES
dc.titleAudit expectation gap. A comparative study Romania-Spainca_ES
dc.typeworkingPaperca_ES
dc.identifier.idgrec022058
dc.type.versionpublishedVersionca_ES
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca_ES
dc.identifier.dlL-427-2009


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