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Ï»¿The Benefits Of Pob Inspections. Case Of Romania

Author

Listed:
  • Marta TACHE

    (Tache Marta, Bucharest University of Economic Studies)

  • Florentina- Åžtefania NEAGU

    (Neagu Florentina- Åžtefania, Bucharest University of Economic Studies)

  • Natalia MANEA

    (Manea Natalia, Polytechnic University of Bucharest)

  • Mihaela PURCARU

    (Purcaru Mihaela, Bucharest University of Economic Studies)

Abstract

The implementation of the inspections program by POBs represents the key reform that has improved the relationship between financial audits under ISA and financial reporting under IFRS. Psychologically, human beings pay more attention in case of supervision. Concerning the European POBs, there is very little written about the effect of POBs on audit quality. In this study we emphasize the benefits brought by POB inspections, highlighting the activity of ASPAAS at the level of Romania. In the end, we draw future research ideas based on POB annual reports and ASPAAS activity.

Suggested Citation

  • Marta TACHE & Florentina- Åžtefania NEAGU & Natalia MANEA & Mihaela PURCARU, 2023. "Ï»¿The Benefits Of Pob Inspections. Case Of Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(25), pages 1-11.
    • Handle: RePEc:alu:journl:v:2:y:2023:i:25:p:11
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    audit; financiar reporting; POB inspections; annual reports; supervision.;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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