IDEAS home Printed from https://ideas.repec.org/a/nwe/eajour/y2019i4p615-626.html
   My bibliography  Save this article

The Joint Audit in Bulgaria – Issues and Prospects

Author

Listed:
  • Snejana Bacheva

    (University of National and World Economy, Sofia, Bulgaria)

  • Daniela Petrova

    (University of National and World Economy, Sofia, Bulgaria)

  • Iavor Bachev

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

This piece of research is the first one conducted in regards to the applicability of the joint audit in Bulgaria. The paper summarizes the stakeholder environment in regards to the joint audit in The Republic of Bulgaria after the new Independent Financial Audit Act (IFAA) was adopted and performed for the first time in the country.This aim is achieved by using a survey sent to three groups of potential respondents that are also stakeholders in the whole process. The first group is the group of auditors, the second are supervisory institutions and the third are the entities whose financial statements are subject to joint independent financial audit. The paper ends with an outline of the positive aspects and difficulties in joint audits in the Bulgarian context as well as the recommendations made by the respondents for improving the overall process.

Suggested Citation

  • Snejana Bacheva & Daniela Petrova & Iavor Bachev, 2019. "The Joint Audit in Bulgaria – Issues and Prospects," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 615-626, December.
    • Handle: RePEc:nwe:eajour:y:2019:i:4:p:615-626
    as

    Download full text from publisher

    File URL: https://www.unwe.bg/doi/eajournal/2019.4/EA.2019.4.10.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Hennie Boeije, 2002. "A Purposeful Approach to the Constant Comparative Method in the Analysis of Qualitative Interviews," Quality & Quantity: International Journal of Methodology, Springer, vol. 36(4), pages 391-409, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Maider Belintxon & Nisha Dogra & Paula McGee & Maria Jesus Pumar‐Mendez & Olga Lopez‐Dicastillo, 2020. "Encounters between children's nurses and culturally diverse parents in primary health care," Nursing & Health Sciences, John Wiley & Sons, vol. 22(2), pages 273-282, June.
    2. Julia Veidt & Steven Lam & Hung Nguyen-Viet & Tran Thi Tuyet-Hanh & Huong Nguyen-Mai & Sherilee L. Harper, 2018. "Is Agricultural Intensification a Growing Health Concern? Perceptions from Waste Management Stakeholders in Vietnam," Sustainability, MDPI, vol. 10(12), pages 1-13, November.
    3. Iversen, Sara V. & Naomi, van der Velden & Convery, Ian & Mansfield, Lois & Holt, Claire D.S., 2022. "Why understanding stakeholder perspectives and emotions is important in upland woodland creation – A case study from Cumbria, UK," Land Use Policy, Elsevier, vol. 114(C).
    4. Komppula, Raija, 2014. "The role of individual entrepreneurs in the development of competitiveness for a rural tourism destination – A case study," Tourism Management, Elsevier, vol. 40(C), pages 361-371.
    5. Anna Romiti & Mario Vecchio & Chiara Milani & Gino Sartor, 2023. "Italian healthcare organizations facing new dimensions: changes in governance structure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 893-921, September.
    6. Saint Ville, Arlette S. & Hickey, Gordon M. & Phillip, Leroy E., 2017. "How do stakeholder interactions influence national food security policy in the Caribbean? The case of Saint Lucia," Food Policy, Elsevier, vol. 68(C), pages 53-64.
    7. Martha A Abshire & Marie T Nolan & Sydney M Dy & Joseph J Gallo, 2020. "What matters when doctors die: A qualitative study of family perspectives," PLOS ONE, Public Library of Science, vol. 15(6), pages 1-12, June.
    8. Kranke, Derrick & Floersch, Jerry & Townsend, Lisa & Munson, Michelle, 2010. "Stigma experience among adolescents taking psychiatric medication," Children and Youth Services Review, Elsevier, vol. 32(4), pages 496-505, April.
    9. Zhongzhong Fu & Han Yan & Zhongnan Fu, 2024. "Negotiation within legitimate political boundaries: revealing the bottom-up news filtering of Chinese Party newspapers," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-8, December.
    10. Ejiogu, Amanze & Ambituuni, Ambisisi & Ejiogu, Chibuzo, 2021. "Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    11. Antony S. Cheng & Lisa Dale, 2020. "Achieving Adaptive Governance of Forest Wildfire Risk Using Competitive Grants: Insights From the Colorado Wildfire Risk Reduction Grant Program," Review of Policy Research, Policy Studies Organization, vol. 37(5), pages 657-686, September.
    12. Tineke Schoot & Ireen Proot & Marja Legius & Ruud ter Meulen & Luc de Witte, 2006. "Client-Centered Home Care," Clinical Nursing Research, , vol. 15(4), pages 231-254, November.
    13. María Gloria Villarejo-Rodríguez & Beatriz Rodríguez-Martín, 2019. "A Qualitative Study of Parents’ Conceptualizations on Fever in Children Aged 0 to 12 Years," IJERPH, MDPI, vol. 16(16), pages 1-11, August.
    14. Singh, Pratibha & Sharma, Mahak & Daim, Tugrul, 2024. "Envisaging AR travel revolution for visiting heritage sites: A mixed-method approach," Technology in Society, Elsevier, vol. 76(C).
    15. Martínez Álvarez, Melisa & Borghi, Josephine & Acharya, Arnab & Vassall, Anna, 2016. "Is Development Assistance for Health fungible? Findings from a mixed methods case study in Tanzania," Social Science & Medicine, Elsevier, vol. 159(C), pages 161-169.
    16. Claire L O’Reilly & Diane Paul & Rebecca McCahon & Sumitra Shankar & Alan Rosen & Thomas Ramzy, 2019. "Stigma and discrimination in individuals with severe and persistent mental illness in an assertive community treatment team: Perceptions of families and healthcare professionals," International Journal of Social Psychiatry, , vol. 65(7-8), pages 570-579, November.
    17. Damian, April Joy & Gallo, Joseph J. & Mendelson, Tamar, 2018. "Barriers and facilitators for access to mental health services by traumatized youth," Children and Youth Services Review, Elsevier, vol. 85(C), pages 273-278.
    18. Keith A. Houghton & Christine Jubb & Michael Kend, 2011. "Materiality in the context of audit: the real expectations gap," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(6), pages 482-500, June.
    19. Gretchen Keller & Alefia Merchant & Carol Common & Andrea M Laizner, 2017. "Patient experiences of in‐hospital preparations for follow‐up care at home," Journal of Clinical Nursing, John Wiley & Sons, vol. 26(11-12), pages 1485-1494, June.
    20. Cartwright, Severina & Davies, Iain & Archer-Brown, Chris, 2021. "Managing relationships on social media in business-to-business organisations," Journal of Business Research, Elsevier, vol. 125(C), pages 120-134.

    More about this item

    Keywords

    audit; joint audit; accounting legislation;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nwe:eajour:y:2019:i:4:p:615-626. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Vanya Lazarova (email available below). General contact details of provider: https://edirc.repec.org/data/unweebg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.