DETERMINANTS OF AUDIT QUALITY DURING THE COVID-19 PANDEMIC

Determinants of audit quality during the Covid-19 pandemic

This study aims to determine the effect of audit risk, time budget pressure, auditor motivation, audit complexity, and professional skepticism on audit quality during the COVID-19 pandemic.The study population was public accountants who worked at public accounting firms and had performed YLANGYLANG auditing.A purposive sampling technique was used t

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The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions

For the business entities, especially for micro-entities, the year 2022 has represented an economic collapse due to fiscal changes.One of the most controversial measures adopted by the Government aims overtaxing of Brain and Liver the employees who obtain income based on a part-time individual employment contract.The article hereby aims to draw att

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