IDEAS home Printed from https://ideas.repec.org/a/scm/usvaep/v13y2013i1(17)p192-200.html
   My bibliography  Save this article

Considerations On The Quality Of Information In Professional Accountant’S Activity

Author

Listed:
  • Ana Maria PASCU

    ("Alexandru Ioan Cuza" University of Iasi, Romania)

  • Emil HOROMNEA

    ("Alexandru Ioan Cuza" University of Iasi, Romania)

Abstract

The aim of our paper is to present some considerations on the quality of financial - accounting information provided by financial statements. Anchored in the present state of knowledge, in our opinion such an approach means the essential premise for the development of a normal business activity primarily based on trust. The liberty of option granted to the professional accountant in applying specialized regulations imposed certain qualitative limits to the information created by him, summary conceived in the annual financial statements. In order to increase the users confidence in companies financial statements and in businesses also, a fundamental premise is to improve quality and liability in accounting practice and in audit.

Suggested Citation

  • Ana Maria PASCU & Emil HOROMNEA, 2013. "Considerations On The Quality Of Information In Professional Accountant’S Activity," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 13(1(17)), pages 192-200, June.
    • Handle: RePEc:scm:usvaep:v:13:y:2013:i:1(17):p:192-200
    as

    Download full text from publisher

    File URL: http://www.seap.usv.ro/annals/arhiva/USVAEPA_VOL.13,ISSUE_1(17),2013_fulltext.pdf
    Download Restriction: no
    ---><---

    More about this item

    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:scm:usvaep:v:13:y:2013:i:1(17):p:192-200. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Liviu Scutariu (email available below). General contact details of provider: https://edirc.repec.org/data/feusvro.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.