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Audit of Forest Restitution Process. Some Findings Regarding the Romanian Space in the Post-Communist Stage

Author

Listed:
  • Cristina Mihaela Lazăr

    (Faculty of Economic Sciences, Ovidius University, Universităţii 1, Constanţa 900527, Romania)

  • Ioan Hurjui

    (Faculty of Economic Sciences and Public Administration, Stefan cel Mare University, Universităţii 13, Suceava 720229 Romania)

  • Nicoleta Asaloş

    (Faculty of Economic Sciences, Ovidius University, Universităţii 1, Constanţa 900527, Romania)

  • Ionel Bostan

    (Stefan cel Mare University of Suceava, Romania)

Abstract

This paper takes up a highly important topic, both for the environment and for the domestic economy, by resorting to the performance audit method applied to a component of the activity developed in the forestry sector. We have basically set out to emphasize the weaknesses that have long been present here, in relation to the forest retrocession process and with specific focus on the occurring causes and consequences. On the other hand, we have tried to identify certain ways to bring about the long needed recovery. The scientific background has been set by resorting to the most significant academic research in the field, textbooks and audit standards, reports of the Court of Accounts, regulations, etc. by taking into account the statistical data and the information confirmed by prestigious state organisations/ institutions.

Suggested Citation

  • Cristina Mihaela Lazăr & Ioan Hurjui & Nicoleta Asaloş & Ionel Bostan, 2019. "Audit of Forest Restitution Process. Some Findings Regarding the Romanian Space in the Post-Communist Stage," Logos Universalitate Mentalitate Educatie Noutate - Sectiunea Drept/ Logos Universality Mentality Education Novelty - Section: Law, Editura Lumen, Department of Economics, vol. 7(2), pages 66-79, December.
  • Handle: RePEc:lum:rev13d:v:vii:y:2019:i:2:p:66-79
    DOI: https://doi.org/10.18662/lumenlaw/28
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    More about this item

    Keywords

    forest economics; external audit; deforestation; retrocession; juridical flaws;
    All these keywords.

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate

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