The Importance of Financial Audit Information Provided to Managers, Investors and Financial Analysts – an Empirical Study

Author:Ovidiu CERNEA, Ph. D. Student; Univ. Lecturer Cristina Alexandrina ŞTEFĂNESCU, Ph. D.

JEL:M42

DOI:

Keywords:financial audit, audit report, quality, investors, financial analists

Abstract:
The present article highlights the special importance that should be given to information provided by financial audit and the increasing interest of promoting them in our country as a consequence of numerous international financial scandals and the worldwide crisis that we still live.\r\nThrough an original empirical study, unlike other research conducted in the same area, authors aimed to identify possible links between the qualitiy of information provided by financial auditors, how decision-making is done by companies management or investors, and especially the identification of expectations that these categories of users have towards audit report.\r\nThe results of the qualitative research conducted using the questionnaire technique reveals a decrease in the importance of information provided by the audit report for the main categories of users: financial managers, investors and financial analysts with the economic crisis.\r\n

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