The interaction between financial audit and corporate governance: evidence from Romania

机译：财务审计与公司治理之间的互动：来自罗马尼亚的证据

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In order to conduct a quality financial audit both information about financial indicators and about the corporate governance that a company has are mandatory. This study presents the correlation between financial audit and corporate governance of the entities that are listed on the Bucharest Stock of Exchange that had to comply with IFRS approach. Using a simultaneous equation model, positive influence is detected between financial audit, proxy by audit fees, and the type of auditor and negative effect is found between the existence of audit committee, the non- existence of CEO/chair duality and the one tier management system.

机译：为了开展质量财务审计，有关财务指标的信息以及公司所强制的公司治理。本研究提出了在布加勒斯特股票交易所上市的实体的财务审计和公司治理之间的相关性，必须遵守IFRS方法。使用同时等式模型，在金融审计，审计费用代理之间检测到积极影响，审计委员会的存在与审计委员会的类型和负效应之间的类型，即首席执行官/椅子二元性和一层管理的不存在系统。

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《Emerging Markets Queries in Finance and Business Conference》|2016年||共8页
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Laura Brad; Florin Dobre; Radu Ciobanu;
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原文格式 PDF
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中图分类金融、银行;
关键词
financial audit; corporate governance; Romania; simultaneous equation model; IFRS;

机译：财务审计;公司治理;罗马尼亚;同时等式模型;IFRS;

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4. The interaction between financial audit and corporate governance: evidence from Romania [C] . Laura Brad, Florin Dobre, Radu Ciobanu Emerging Markets Queries in Finance and Business Conference . 2016

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5. AUDIT COMMITTEES, CORPORATE GOVERNANCE, AND THE QUALITY OF FINANCIAL REPORTING: EVIDENCE FROM AUDITOR LITIGATION AND MARKET REACTIONS TO EARNINGS ANNOUNCEMENTS. [D] . PARK, YOUNG KYU. 1998

机译：审计委员会，公司治理和财务报告的质量：从审计师诉讼和市场反应到收益公告的证据。
6. The Moderating Role of Corporate Social Responsibility in the Association of Internal Corporate Governance and Profitability; Evidence from Pakistan [O] . Jihai Lu, Sohail Ahmad Javeed, Rashid Latief, 2021

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7. The Interaction Between Financial Audit and Corporate Governance: Evidence from Romania [O] . Brad Laura, Dobre Florin, Ciobanu Radu, 2015

机译：财务审计与公司治理之间的相互作用：来自罗马尼亚的证据

The interaction between financial audit and corporate governance: evidence from Romania

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