Journal of Knowledge Management, Economics and Information Technology

The company is the dynamic outcome of economic and social forces that influence each other; this idea requires to dedicate effort and attention to managing relational dynamics among its components. This study aims to investigate how protecting the worker also in his sexual orientation may positively influence the economic results of the whole business.

The sampling technique used proves to be representative of the conclusions obtained. The survey will be developed trying to understand how this dynamics are managed within the Swedish multinational IKEA, a corporate traditionally careful towards such issues.

  Ethics and Business Strategy: Sexual Orientation in IKEA (421.0 KiB, 4,076 hits)

The aim of current study is to investigate the Romanian auditors’ perceptions over the audit committee practices that should be take into account for an integrated framework of good practices in the context of corporate governance. Starting from this main objective, this study also aims to explore the actual applicability of the proposed audit committee practices. Statistical analysis was conducted on data obtained from questionnaires submitted to a significant sample of Romanian auditors, members of Chambers of Financial Auditors of Romania, the main organism that is coordinating the audit activity in Romanian context. In spite of the fact the response rate was not the most significant one; the author do still believe that these results could represent a relevant starting point in developing an integrated framework of good audit practices, including audit committee practices, in order to stimulate the corporate governance soundness.

  Perceptions Over the Audit Committee Practices in the Context of Corporate Governance: Evidence From Romania (1,018.5 KiB, 2,486 hits)

The main objective of this study is to develop an investigation based on an empirical survey over the auditors’ perceptions about the external audit good practices that should be applied or at least recommended in the context of corporate governance. This present study also aims to detect the current applicability of the proposed external audit practices tested through this survey. In order to achieve the proposed objectives, a statistical analysis was conducted based on data obtained from questionnaires submitted to a significant sample of Romanian auditors, all respondents having the quality of members of Chambers of Financial Auditors of Romania, which is the main professional body that has responsibilities in coordinating the audit activity in Romanian context. In spite of the lower response rate, the value of the paper is argued by the fact that the findings are relevant for both academics and practitioners, because it could represent a relevant starting point in developing an integrated framework of good audit practices, including external audit practices and offering, in the same time, potential suggestions for enhancing external audit practices in the corporate governance’s area, an area which has grown very fast in the last years, since the collapse of Enron in 2001 and the financial scandals of other companies from different countries, which strongly affect the investor confidence in the reliability of its investments.

  Investigation of External Audit’s Good Practices in the Context of Corporate Governance - Evidence from Romania (1.2 MiB, 6,069 hits)