Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/198217 
Year of Publication: 
2012
Citation: 
[Journal:] CES Working Papers [ISSN:] 2067-7693 [Volume:] 4 [Issue:] 4 [Publisher:] Alexandru Ioan Cuza University of Iasi, Centre for European Studies [Place:] Iasi [Year:] 2012 [Pages:] 795-808
Publisher: 
Alexandru Ioan Cuza University of Iasi, Centre for European Studies, Iasi
Abstract: 
Although no method yet has been found to guarantee the optimum quality level for the financial information users, and implicitly the quality of accounting and audit services, the efforts concerning these aspects have lately intensified, and a multitude of elements that influence quality in audit and the accounting profession are analyzed and interpreted by many authors. In our research, we aim to analyze the manner in which ethical and moral principles, corroborated with responsibility, may influence the quality of audit. The purpose of this paper is to stress out the connection between ethical principles, responsibility, and quality in accounting.
Subjects: 
ethical principles
the auditor’s independence
audit quality
professional responsibility Romania
JEL: 
D63
M41
M42
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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