Research Directions in Scientific National Literature Regarding the Significance of Audit Function in the Context of Corporate Governance
Author:
Assistant Cristina BOŢA-AVRAM, Ph.D.
JEL:
M40, M42, M21, M14
DOI:
Keywords:
corporate governance, internal audit, external audit, audit committee, research methodology
Abstract:
The actual difficult economic context determines the specialists and professional bodies to draw a lot more attention for solving some delicate issues, among which the ensuring of a good corporate governance receives an increasing attention, especially under the pressure of various categories of investors that are willing to rebuild their confidence in the financial statements provided by the entities. The main purpose of this paper is to highlight a synthesis of main research directions identified within scientific national literature with respect to the contribution of audit function as a significant mechanism for ensuring good corporate governance. This synthesis was based on quantitative and qualitative analysis of scientific articles identified in 37 journals in the economic and business field from Romanian scientific circuit. Based on the study’ findings there could be identified the main trends in the Romanian scientific research dedicated to the audit’s role in corporate governance, but also there could be emphasized further research directions that could be highlighted in order to ensure the progress of discussed subject.\r\n\r\n \r\n\r\n