Template-Type: ReDIF-Article 1.0 Author-Name: Alain Burlaud Author-Email:alain.burlaud@orange.fr Author-Workplace-Name: National Conservatory of Arts and Crafts Title: Can accounting standardization serve the public interest? Abstract: In line with his concerns to conceptualize the accounting principles and practices, the author develops the topic that falls under the above title, based on the premise that the facts and developments during the economic crisis show that accounting standards cannot be conceived solely by their internal consistency – often revealed a posteriori by their conceptual framework, but also by taking into account their economic and social impact, and their consequences. Hence, the standard setters claim that they work for the general interest. Consequently, the author pursues to define the concept of general interest in the light of relevant literature and accounting law, and examines the procedural answers provided by standard setters to confirm the consideration of the general interest concept, and to finally find out whether a substantiated answer is possible. In his analysis, the author also outlines the issue of high relevance of stakeholders’ representation in regulatory bodies and their intervention in the development of standards. In his endeavour, the author also suggests a substantial approach to the general interest in terms of consequentialism, i.e. the teleological ethics according to which an action must be judged morally on the consequences it implies. Of course, the concept is applied to financial and non-financial information. An interesting conclusion is reached on the general interest that not only legitimizes the standard setters who claim it, but also the public authorities that also determine the content of the financial and non-financial statements of the companies. This intervention is due to the consequences of the standards and their impact on society. Therefore it can never be taken for granted the fact that international standard setters consider themselves as representatives of the general interest. Classification-JEL: M41, M48 Keywords: accounting standards; standard setters; regulatory bodies; general interest Pages: 365 Volume: 16 Issue: 151 Year: 2018 Month: File-URL: http://revista.cafr.ro/temp/Article_9582.pdf File-Format: Application/pdf Handle: RePEc:aud:audfin:v:16:y:2018:i:151:p:365 Template-Type: ReDIF-Article 1.0 Author-Name: Irine Herdjiono Author-Email: irene.herdjiono@gmail.com Author-Workplace-Name: Musamus University Author-Name: Nanik Sutanti Author-Workplace-Name: Musamus University Title: Determinants of audit delay: evidence from manufacturing sector of Indonesia Abstract: This paper is focused on the determinants of audit delay. The purpose of this paper is to examine the relationship between profitability, solvency, audit opinion and audit delay in manufacturing sector of companies listed on the Indonesian stock exchange. The paper uses 53 Indonesia companies over the period 2011-2014. The Multiple linear regression analysis is provided to test hypothesis. Cluster analysis is also provided for clustering long audit delay. All companies fulfill the requirement to publish the audit report in four months after the year end. Companies in cluster one have audit delay in one or two months after year end and cluster two has audit delay in three months after year end. The difference between cluster one and cluster two is given by the profitability factor. This study concludes that profitability has impact on audit delay, while solvability and audit opinion do not have impact on the audit delay. This research has three implications, (1) profitability is important to be considered when publishing the audit report (2) companies tend to publish their audit report on time to convince the investor, because a long audit delay can affect the decision of the company’s stakeholder especially the investor (3) leverage for firm in cluster 2 (more audit delay) higher than leverage in cluster 1 (less audit delay). Classification-JEL: M40, M41, M42 Keywords: audit delay; audit opinion; leverage; profitability Pages: 373 Volume: 16 Issue: 151 Year: 2018 Month: File-URL: http://revista.cafr.ro/temp/Article_9586.pdf File-Format: Application/pdf Handle: RePEc:aud:audfin:v:16:y:2018:i:151:p:373 Template-Type: ReDIF-Article 1.0 Author-Name: Daniel HOMOCIANU Author-Email: dan.homocianu@gmail.com Author-Workplace-Name: Alexandru Ioan Cuza University of Iasi Author-Name: Dinu AIRINEI Author-Email: adinu@uaic.ro Author-Workplace-Name: Alexandru Ioan Cuza University of Iasi Author-Name: Ciprian Ionel TURTUREAN Author-Email: ciprian.turturean@uaic.ro Author-Workplace-Name: Alexandru Ioan Cuza University of Iasi Title: An interdisciplinary analysis with data mining and visualization tools applied on multiple and multi-source time series - The case of the forest fund in Romania Abstract: Starting from the idea of poor biodiversity conservation which continues to be one of the major both national and international current problems, this paper focuses on the analysis of the evolution of the forest fund and also on the validation of a set of hypothesis regarding specific indicators related to this evolution with a special consideration for interrelations and future trends based on a custom data mining model. The time series data was provided by the Romanian Ministry of the Environment, National Bank of Romania, Romanian Court of Accounts, National Institute of Statistics, Eurostat, Global Forest Watch, Global Forest Change, Google Earth and Transparency International. This data was filtered, calibrated, exported in order to be collected and integrated into a single online spreadsheet shared for open access and then progressively refined. It served as source of online representations under the form of interactive charts and maps or other visual metaphors able to capture the space-time evolution and distribution and provide basic support for querying. Finally, it was also the starting point for further time series analysis by using data mining tools. The results confirm the hypotheses formulated also on the basis of worrying satellite data and supported by the scientific literature. They also emphasize the influence of some historical moments associated with the appearance of specific laws progressively allowing an increasing private share of forests and also with the Romania’s alignment to the European Union on the evolution of some forest fund indicators. Classification-JEL: C32, C88, Q23, Q57, Y10, Y91 Keywords: biodiversity conservation; forestry; interdisciplinary approach; interactive visualizations; multiple time series; data mining Pages: 382 Volume: 16 Issue: 151 Year: 2018 Month: File-URL: http://revista.cafr.ro/temp/Article_9587.pdf File-Format: Application/pdf Handle: RePEc:aud:audfin:v:16:y:2018:i:151:p:382 Template-Type: ReDIF-Article 1.0 Author-Name: Emilia VASILE Author-Email: rector@univath.ro Author-Workplace-Name: Athenaeum University, Bucharest, Romania Author-Name: Petrisor GRUIA Author-Email: gruia.petrisor@yahoo.it Author-Workplace-Name: Valahia University, Tirgoviste, Romania Title: The importance of financial accounting auditing in the identification of economic criminal activities Abstract: In order to provide favorable premises for preventing and combating economic and financial criminality and developing a healthy business environment, professional accountants have a duty to manifest themselves with increasing responsibility for the satisfaction of professional, ethical and deontological requirements, as well as for the expression of respect and attachment to serve the public interest, defined as "the collective welfare of the community and institutions, served by professionals in accounting." In civilized communities, professional accountants play an important role in society, which is why their responsibility can not be reduced to the satisfaction the individual needs of a customer or state, but it must be reported, primarily to the public interest. This research paper deals with the role of financial accounting auditing in identifying criminal activities in the economic field. To this end, the objectives of the financial accounting audit, support for the financial accounting system, as well as possible risks, frauds and errors, specific to the financial accounting audit, are presented. Classification-JEL: M42 Keywords: financial, economic, government policy; regulatory policies Pages: 398 Volume: 16 Issue: 151 Year: 2018 Month: File-URL: http://revista.cafr.ro/temp/Article_9588.pdf File-Format: Application/pdf Handle: RePEc:aud:audfin:v:16:y:2018:i:151:p:398 Template-Type: ReDIF-Article 1.0 Author-Name: Anca Irina TIURA Author-Email: anca_malancu@yahoo.com Author-Workplace-Name: University of Bucharest, Romania Author-Name: Alina DOMNISOR Author-Email: adomnisor@gmail.com Author-Workplace-Name: Bucharest University of Economic Studies, Romania Title: Communication Ethics in Audit Abstract: Business Ethics is a requirement but also a sine qua non criterion for the success of the auditor's professional work with implications, in particular, on the future of the profession. In depth, communication ethics refers to the fulfilment and evaluation of the moral norm in all aspects and manifestations of the communicative interaction. The consequences of a non-ethical communication, which doesn’t consider the moral norm, will have medium and long term effects for both the auditor and the audited company, and outside the company may negatively impact a large number of stakeholders (management, employee’s families, state, customers, etc.). Classification-JEL: M42, Z1 Keywords: communication; ethics; communication ethics; audit Pages: 407 Volume: 16 Issue: 151 Year: 2018 Month: File-URL: http://revista.cafr.ro/temp/Article_9590.pdf File-Format: Application/pdf Handle: RePEc:aud:audfin:v:16:y:2018:i:151:p:407 Template-Type: ReDIF-Article 1.0 Author-Name: Anggita Langgeng WIJAYA Author-Email: Gonggeng14@gmail.com Author-Workplace-Name: Universitas PGRI Madiun, Kota Madiun, Indonesia Author-Name: BANDI Author-Email: bandi.ssm@gmail.com Author-Workplace-Name: Universitas Sebelas Maret, Kota Surakarta, Indonesia Title: The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock Exchange Abstract: This study objective was to examine the effect of corporate governance and the accruals quality on the corporate cash holdings. The research was conducted at manufacturing companies listed on the Indonesian Stock Exchange from 2009 to 2010. The study populations are all of manufacturing companies listed on the Indonesian Stock Exchange. The study samples are 143 companies taken using the purposive sampling method. The study hypothesis was tested using multiple linear regressions. The analysis results showed that: corporate governance positively affects corporate cash holdings; the accruals quality negatively affects corporate cash holdings. Classification-JEL: G34, M40 Keywords: corporate governance; accruals quality; cash holdings; manufacturing company Pages: 415 Volume: 16 Issue: 151 Year: 2018 Month: File-URL: http://revista.cafr.ro/temp/Article_9591.pdf File-Format: Application/pdf Handle: RePEc:aud:audfin:v:16:y:2018:i:151:p:415