This study examines the relationship between the CSR of organizational structure and job characteristics that influence employee job performance in the Malaysian context. Hence, it is important to study and analyze these two factors within the CSR taxonomy describing how these factors significantly influence employee job performance and to make recommendations how performance can be promoted among employees. This paper is based on a quantitative research approach where responses were gathered from the working population within Malaysia SMEs. The results from this study will help to point out the influence of these factors on the employee job performance and provide guidance to an organization for which these aspects should be emphasized in order to increase employees’ job performance to align performance with organizational goals. The analysis includes two dimensions of CSR taxonomy of organizational structure namely, centralization and formalization, as well as a set of five dimensions of job characteristics, such as task identity, task significance, skill variety, autonomy and feedback. The results of these findings show that job characteristics such as task significance, autonomy, feedback, and skill variety, positively influence job performance with autonomy having highest predictive power on job performance. The results of these findings reveal that the organizational structure does not contribute to the prediction of job performance even though a significant positive correlation exists between the structure and job performance in the Pearson correlation coefficient test. Therefore, this study will enrich the existing knowledge in the area of human resource management by focusing on job performance management.

The audit reform in the EU had the consequence of adoption the new regulatory framework. The European Parliament adopted Directive 2014/56/EU amending the Directive 2006/43/EC on every statutory audit in the EU and the Regulation (EU) No. 537/2014 containing requirements that relate specifically to statutory audit of public interest entities. Each Member States needs to transpose the Directive into their national legislation but also ensure the implementation of Regulation. Within the framework of transposing the Directive into the national regulation each Member State had many options that allow them to tailor the provisions of the national law according to their needs and specific aspects of the national audit markets. However, the number of options brings risks that are connected to additional audit procedures and inefficiencies in the process of performing audit with the potential effects on the quality and cost of audits. The aim of this article is to analyse the most important (not) used options of the Directive and Regulation according to the Croatian national legislation. In that sense, this article provides information about the definition of statutory audit and the subjects of statutory audit as well as the definition of public interest entities in Croatia. In addition, the audit profession in Croatia in analysed in the context of “European audit passport”. The results of this research can be a base for future comparisons between Croatia and the other EU Member States. Finally, the implementation of this provisions will answer: question does the implementation of different option brings convergence of divergence of a single EU audit services market.

Effective communication within an organization as part of CSR benchmarking factor that helps align employee expectations facilitates problem solving, builds cooperative relationships and channels employee efforts to achieve common goals. This paper seeks to determine how CSR benchmarking factors of the organizational environment (such as management style, organizational structure and workplace culture) affect the effectiveness of intra-organizational communication and to examine the moderating effect of supervisor – subordinate guanxi. Data for the study was collected using self-administered questionnaires from working respondents in Kuala Lumpur in Selangor State, Malaysia. This study found that a more participative management style, less formalized organizational structure of SMEs and a healthier workplace culture are positively related to intra-organizational communication effectiveness. It was also discovered that the supervisor – subordinate relationship known as guanxi, has a positive moderating effect on all three relationships between management style, organizational structure and workplace culture with intra-organizational communication effectiveness. This study concludes that an organization’s management attitude towards employee participation, formalization of structure and healthiness of culture play important roles in encouraging effective communication and close supervisor – subordinate guanxi and further promotes communication, in addition to the mentioned environmental conditions.

The multiple users will not be able to make correct decisions, unless the information provided by accounting is exact and transparent.Otherwise we cannot state that it communicates the accounting truth with regard to the activity of a company.The accounting truth is determined by several factors, like the accounting technique, the principles and the qualitative characteristics, the accounting normalization and the audit.The objective of the study is to provide a general analysis of these factors, as well as to investigate the manner in which these support the assurance of the accounting truth in the Republic of Moldova (RM) in the context of the IFRS concept of true and fair view, also relying on practical examples from the banking system.The results of the study show that the accounting truth in RM entities is ensured to a large extent, due to the positive impact of these factors.At the same time, there is still room for improvement in theoretical matters of accounting and financial reporting, as well as for the development of the accounting legal framework, with the purpose of expanding the financial analysis potential of the disclosed information.The situation of the banking system shows that, if no adequate attention is paid to the operative and strategic analysis of the financial position and results, including based on audit, economically destructive phenomena can take place, both at entity-level, and at country-level.

In the economic activities enterprises set goals which, if achieved, enable performance improvement. In this regard, it becomes necessary to develop forecasts mentioned in budgets, which are used as tools for enterprise performance management. Creating an effective budget system, closely related to the medium and long-term plans of the company, is the key to profitable economic activity, which allows to find the right path to achieving the proposed objective and to promptly detect any obstacles. The budget is thus a strategy to improve performance by achieving better productivity, more efficient money spending, and to motivate employees to fulfil the budgetary provisions. In the process of budgeting, the starting point is the sales budget, based on the sales program to which the company aims. Within it, the quantity, the selling price and the projected turnover are broken down into different time periods. Preparing a budget of marketing expenditures constitutes a logical consequence of the commercial activity as defined in the sales budget, thus allowing the establishment of the costs for the sale of the company’s products and the commercial margin.

The purpose of this paper is to inquire if the young and future financial auditors are fully aware of the impact that information security has on audit missions, focusing also on the responsibilities of the participants in financial audit missions, regarding the assessment of the risks derived from information security. To determine the extent to which audit risk might be influenced by information security, a literature review was conducted, that has focused on this current concern, as expressed by different researchers, professional bodies, Big Four companies and the regulators. In order to assess the current level of awareness regarding the impact of information security on the audit risk, 25 young professionals have participated to a survey and with their answers have proven that they realize the impact of information securing on audit missions and the necessity of having sufficient knowledge regarding information technology in order to identify the risk from the information security area which might affect the financial statements and the activity of the organization. Moreover, young and future financial auditors are aware of the fact that the audit profession will suffer modifications due to the changes in the information technology field, which will affect the approaches in audit missions and in this regards the financial auditors must develop new working skills such as understanding information systems and information security and possessing skills in analysis and data modelling. Besides the survey used, five auditors who work in Big Four companies were interviewed, in order to highlight the way in which the profession is adapting to technological changes, especially in the case of assessing controls of information technology systems and information security. From the results of the interview it can be concluded that within the Big Four companies, there is a high level of awareness regarding the necessity of solid knowledge in the information technology field. The paper is the first to examine the perception of young and future financial auditors from Romania, regarding the impact that the information security has on audit missions.

Economic and financial environment characterized by risks and uncertainties greatly influences the decision depositors as consumers of banking products. Often, the disadvantages of traditional deposits are the reasons that lead depositors to look for dangerous financial products that can provide the preservation of the purchasing power of the currency, the currency hedging, but assuming unknown additional risks due to the lack of information. In this context, increasing the safety of depositors appears as an undisputed necessity, which translates to our approach in the development of a constructive type applied research that takes into account the following stages: short description of risks and uncertainties characterizing the economic environment with emphasis on the importance of the financial instruments; analysis of empirical data on deposits in lei and euro at national level, identifying possible causes which led to one preference or another and finding the causes underlying the different options manifested in the capital, as compared to other counties; identifying the products that offer a dangerous alternative to traditional deposits from the Romanian banking market and describing these products and their related risks; the proposal of a new product, demonstrating its effectiveness by testing and confirmation of two hypotheses.

This paper provides a set of guidelines that can be used to prescribe a methodology or a detailed process for selecting and prioritizing security projects or solutions.It is based on the idea that costs of security solutions should be justified by their contribution to ensuring adequate protection of information resources in the organization which implements them.The article reviews general issues of security risks and costs, arguing the need for explicit consideration of information resources security requirements in order to validate decisions concerning security projects implementation.In such an approach, security requirements of information resources are used as a reference system to quantify the benefits and limitations of security solutions defined as alternative or complementary responses to certain security risks as their implementation faces budget constraints.