HARMONY AND DIVERSITY ACROSS EU: AUDIT QUALITY CONTROL AND CORPORATE GOVERNANCE IN FRANCE, GREAT BRITAIN AND ROMANIA
Supp/2008 , p420..432
Author(s):
Laurentiu DOBROTEANU
Liliana DOBROTEANU
Daniela CIOLPAN
Keywords:
Corporate governance, audit, control, credibility
Abstract:
During the last decade, EU has been increasingly concerned with adoption of the most appropriate measures that would prevent Enron-type failures to spread out across Europe. Consequently, FEE and EC have conducted large surveys on EU member countries to detect best practice relevant for corporate governance and audit quality control that would form the basis for further developments of EU directives. Our paper presents the major similarities and differences in terms of corporate governance and audit quality control between three countries: France, Great Britain and Romania. As for the case of Romania, our study describes the required steps to move forward to address not only the form, but the substance of corporate governance and audit quality control reforms.
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