EuroEconomica, Vol 32, No 1 (2013)

Study on Quality in the Accounting Profession in General, and in Audit, in particular, through the Perspective of Taking Responsibility

Ana-Maria Pascu


Although it is considered a present topic, we can nevertheless notice, after a close analysis of specialized literature, especially of foreign studies, that a lot has been written on the subject of audit and accounting quality, but things are far from being clarified. Even in our country, we could notice papers that dealt with the same issues, but which are not well supported practically. Nevertheless, we can see a diversity of approaches in foreign literature concerning this topic, including the wish to identify or even to suggest indicators, as well as models for quantifying quality in the accounting profession. For the considered studies, the results of statistical analyses reveal the interdependency between the time period when the articles were published, the typology of the examined studies, and their topics. The purpose of this study is to establish correspondences between a series of qualitative factors, which significantly influence both the quality of the financial-accounting information and the quality of the accounting profession. Through this approach, we will attempt to sketch a profile of the scientific level of the materials in the field of audit and accounting quality.


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