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The legislation of European Union member states is not harmonized in terms of defining, evaluating and addressing fraud, lacking a unique, generally accepted definition. The paper has several aims. First, it has been provided a comprehensive definition of fraud as an unlawful act, by gathering the views of several audit, accountant and fraud examiners professional bodies. Then it has been presented the fraud triangle, the recurrent patterns of fraud committing and the profile of the fraudster by investigating past...

The accounting profession is facing a critical turning point, on the background of global rapid pace technological changes. At the same time young accountants and employers, as well as accountantsВ’ professional body are aware of witnessing challenging, dynamic times which greatly redesign future career patterns and pathways. AccountantВ’s role moved from a static one into a key advisor of the business, due to the broad range of skills to be continuously acquired, learning and digitization opportunities. The paper...

The paper investigates a sample of 25 European systemically important banks, in terms of performance in fulfilling their financial intermediation function. Performance has been measured by relying on a Malmquist productivity index with panel data, to account for productivity changes over time and to decompose the main sources of changes into the catch-up effect and technological progress. As the database covered the 2007-2016 timeframe, we were able to investigate if the impact of the financial crisis appears in t...

The aim of this study consists in analyzing the importance of the exchange rate forecast using the Box-Jenkins models, also known as Auto Regressive Integrated Moving Average (ARIMA) models. The first part of the paper presents the main research in this field, which can be classified in two categories (studies applying classical methods, such as Box-Jenkins models and studies which rely on sophisticated prediction tools), and summarizes the main findings of some of the studies applying Box-Jenkins models. In the s...