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Considerations Concerning the Quality of the Services Provided by Accounting Professionals in Romania

Author

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  • Paºcu Ana-Maria

    (“Alexandru Ioan Cuza” University, Faculty of Economics and Business Administration, Iaºi)

Abstract

The position of the accounting professional implies great responsibility because of the services provided and, irrespective of the country where they come from or of the professional body to which they belong, they perform an activity specialized in accounting, financial consultancy, audit, evaluation, and liquidation. Given the current economic conditions, an “over-certification” of their activity is required. Under these circumstances, quality in audit must provide the users a better perception on the quality of the supplied services, as well as the guarantee of harmonizing the professional behaviors of the members. The purpose of this study is to present, based on the activity reports of the professional bodies in Romania, the current status in the implementation of quality in audit and in the accounting profession.

Suggested Citation

  • Paºcu Ana-Maria, 2013. "Considerations Concerning the Quality of the Services Provided by Accounting Professionals in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1414-1419, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1414-1419
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    More about this item

    Keywords

    accounting professional; quality of accounting services; quality in audit.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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