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Dr. Cristina Bota Avram
Babes-Bolyai University, Faculty of Economics and Business Administration

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0 Accounting
0 Governance
0 audit
0 Financial Reporting and Analysis
0 Corporare Governance

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Financial Reporting and Analysis

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Journal article
Published: 03 February 2021 in Journal of Risk and Financial Management
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The purpose of this paper is to investigate the causality between good public governance captured through six World Bank governance indicators and unemployment rate (unemployment as % of the total labour force) as a clear indicator of labour market performance. Although some previous papers have empirically demonstrated the casual nexus between country-level governance and economic development, this study investigates the relation of causality between public governance and the labour market. By employing Granger non-causality tests, we tested two hypotheses with regard to this nexus. We argue that bidirectional Granger causality is predominant for the relation of country-level governance and unemployment. Finally, our paper offers a complex quantitative analysis of the causal nexus between public governance quality and one of the most known labour market activity indicators for an extended panel dataset of countries worldwide for 10 years.

ACS Style

Cristina Boţa-Avram; Adrian Groşanu; Paula-Ramona Răchişan; Sorin Berinde. Granger Causal Nexus between Good Public Governance and Unemployment: Evidence from Cross-Country Panel Data Investigation. Journal of Risk and Financial Management 2021, 14, 63 .

AMA Style

Cristina Boţa-Avram, Adrian Groşanu, Paula-Ramona Răchişan, Sorin Berinde. Granger Causal Nexus between Good Public Governance and Unemployment: Evidence from Cross-Country Panel Data Investigation. Journal of Risk and Financial Management. 2021; 14 (2):63.

Chicago/Turabian Style

Cristina Boţa-Avram; Adrian Groşanu; Paula-Ramona Răchişan; Sorin Berinde. 2021. "Granger Causal Nexus between Good Public Governance and Unemployment: Evidence from Cross-Country Panel Data Investigation." Journal of Risk and Financial Management 14, no. 2: 63.

Article
Published: 12 January 2021 in Journal of East-West Business
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Using panel data for 16 Central and Eastern European countries from 2006 to 2015, we report there are six statistically explanatory variables for the variation of ethical behavior of firms in the CEE countries such as judicial independence, protection of minority shareholders interest, wastefulness of government spending, favoritism in decisions of government officials, rule of law and public trust in politicians. By using panel data related to 16 Central and Eastern European countries for a period of 10 years (2006–2015), we investigate the influence of specific legal, political, and country-level governance determinant factors on firms’ ethical behavior in the CEE region. Thus, we report there are certain statistically explanatory variables for the variation of ethical conduct of firms in the CEE countries such as judicial independence; strength of investor protection; protection of minority shareholders interest; wastefulness of government spending; government effectiveness; diversion of public funds; the rule of law and public trust in politicians. This study indicates the necessity for policymakers and political leaders to look for practical solutions to ensure the necessary enforcement mechanisms for improving firms’ ethical behavior in CEE countries.

ACS Style

Cristina Boţa-Avram; Adrian Groşanu; Paula Ramona Răchişan. Investigating Country-Level Determinant Factors on Ethical Behavior of Firms: Evidence from CEE Countries. Journal of East-West Business 2021, 27, 184 -205.

AMA Style

Cristina Boţa-Avram, Adrian Groşanu, Paula Ramona Răchişan. Investigating Country-Level Determinant Factors on Ethical Behavior of Firms: Evidence from CEE Countries. Journal of East-West Business. 2021; 27 (2):184-205.

Chicago/Turabian Style

Cristina Boţa-Avram; Adrian Groşanu; Paula Ramona Răchişan. 2021. "Investigating Country-Level Determinant Factors on Ethical Behavior of Firms: Evidence from CEE Countries." Journal of East-West Business 27, no. 2: 184-205.

Journal article
Published: 13 February 2018 in Sustainability
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In the context of contemporary society, characterized by the information users’ growing and differentiated needs, the way country-level governance and social responsibility contribute to the ensuring of sustainable economic development is a concern for all the actors of the economic sphere. The aim of this paper is to test the causal linkages between the quality of country-level governance, economic growth and a well-known indicator of economic sustainable development, for a large panel of world-wide countries for a period of 10 years (2006–2015). While there are some prior studies that have argued the bidirectional causality between good public governance and economic development, this study intends to provide a new focus on the relationship between country-level governance and economic growth, on one hand, and between country-level governance and adjusted net savings, as a selected indicator of economic sustainable development, on the other hand. Four hypotheses on the causal relationship between good governance, economic growth and sustainable development were tested by using Granger non-causality tests. Our findings resulting from Granger non-causality tests provide reasonable evidence of Granger causality from country-level governance to economic growth, but from economic growth to country-level governance, the causality is not confirmed. In what regards the relationship between country-level governance and adjusted net savings, the bidirectional Granger causality is not confirmed. The main implication of our study is that improving economic growth and sustainable development is a very challenging issue, and the impact of macro-level factors such as country-level governance should not be neglected.

ACS Style

Cristina Boţa-Avram; Adrian Groşanu; Paula-Ramona Răchişan; Marius Dan Gavriletea. The Bidirectional Causality between Country-Level Governance, Economic Growth and Sustainable Development: A Cross-Country Data Analysis. Sustainability 2018, 10, 502 .

AMA Style

Cristina Boţa-Avram, Adrian Groşanu, Paula-Ramona Răchişan, Marius Dan Gavriletea. The Bidirectional Causality between Country-Level Governance, Economic Growth and Sustainable Development: A Cross-Country Data Analysis. Sustainability. 2018; 10 (2):502.

Chicago/Turabian Style

Cristina Boţa-Avram; Adrian Groşanu; Paula-Ramona Răchişan; Marius Dan Gavriletea. 2018. "The Bidirectional Causality between Country-Level Governance, Economic Growth and Sustainable Development: A Cross-Country Data Analysis." Sustainability 10, no. 2: 502.

Journal article
Published: 01 January 2017 in Economic Research-Ekonomska Istraživanja
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ACS Style

Paula Ramona Rachisan; Cristina Bota-Avram; Adrian Grosanu. Investor protection and country-level governance: cross-country empirical panel data evidence. Economic Research-Ekonomska Istraživanja 2017, 30, 806 -817.

AMA Style

Paula Ramona Rachisan, Cristina Bota-Avram, Adrian Grosanu. Investor protection and country-level governance: cross-country empirical panel data evidence. Economic Research-Ekonomska Istraživanja. 2017; 30 (1):806-817.

Chicago/Turabian Style

Paula Ramona Rachisan; Cristina Bota-Avram; Adrian Grosanu. 2017. "Investor protection and country-level governance: cross-country empirical panel data evidence." Economic Research-Ekonomska Istraživanja 30, no. 1: 806-817.

Journal article
Published: 01 November 2013 in Procedia - Social and Behavioral Sciences
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ACS Style

Cristina Bota-Avram. Linking Governance to Efficacy of Corporate Boards: A Global Perspective. Procedia - Social and Behavioral Sciences 2013, 99, 1073 -1081.

AMA Style

Cristina Bota-Avram. Linking Governance to Efficacy of Corporate Boards: A Global Perspective. Procedia - Social and Behavioral Sciences. 2013; 99 ():1073-1081.

Chicago/Turabian Style

Cristina Bota-Avram. 2013. "Linking Governance to Efficacy of Corporate Boards: A Global Perspective." Procedia - Social and Behavioral Sciences 99, no. : 1073-1081.

Journal article
Published: 01 November 2013 in Procedia - Social and Behavioral Sciences
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ACS Style

Cristina Bota-Avram. Empirical Analysis of Effects of Country-level Governance to Strength of Investor Protection. Procedia - Social and Behavioral Sciences 2013, 99, 1063 -1072.

AMA Style

Cristina Bota-Avram. Empirical Analysis of Effects of Country-level Governance to Strength of Investor Protection. Procedia - Social and Behavioral Sciences. 2013; 99 ():1063-1072.

Chicago/Turabian Style

Cristina Bota-Avram. 2013. "Empirical Analysis of Effects of Country-level Governance to Strength of Investor Protection." Procedia - Social and Behavioral Sciences 99, no. : 1063-1072.

Journal article
Published: 12 October 2013 in Transition Studies Review
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The purpose of this article is to explore the relationship between governance indicators developed by the World Bank and global competitiveness measured by the World Economic Forum. The findings show that most of the governance clusters have a significant influence on the global competitiveness. It is further discovered that government effectiveness, regulatory quality, rule of law and control of corruption are influencing governance indicators for countries from Europe, South and Central America and Asia, while for countries from Africa the global competitiveness seems to be least influenced by all six governance dimensions.

ACS Style

Cristina Boţa-Avram. The Interplay Between Governance and Global Competitiveness: Evidence from a Cross-Country Survey. Transition Studies Review 2013, 20, 381 -388.

AMA Style

Cristina Boţa-Avram. The Interplay Between Governance and Global Competitiveness: Evidence from a Cross-Country Survey. Transition Studies Review. 2013; 20 (3):381-388.

Chicago/Turabian Style

Cristina Boţa-Avram. 2013. "The Interplay Between Governance and Global Competitiveness: Evidence from a Cross-Country Survey." Transition Studies Review 20, no. 3: 381-388.

Journal article
Published: 29 July 2013 in International Advances in Economic Research
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The process of worldwide adoption and implementation of international auditing standards (ISAs) and international financial reporting standards (IFRSs) is a continuous one, but as some researchers state (Arnold, The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards, Accounting, Organizations and Society, 2012, Vol. 37, No. 6, pp. 361–381; Hellmann, Perera and Patel, Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany, Advances in Accounting, 2010, Vol. 26, No. 1, pp. 108–116), this process is far from being homogenous due to various determining factors such as legislative, cultural, political, economic, and educational ones. If there is general consensus regarding one issue in the literature, it is that implementation of both ISAs and IFRSs vary from one country to another. On the other hand, there is little consensus concerning potential factors that might ...

ACS Style

Cristina Boţa-Avram. Linking Governance to the Strength of Auditing and Reporting Standards. International Advances in Economic Research 2013, 20, 113 -114.

AMA Style

Cristina Boţa-Avram. Linking Governance to the Strength of Auditing and Reporting Standards. International Advances in Economic Research. 2013; 20 (1):113-114.

Chicago/Turabian Style

Cristina Boţa-Avram. 2013. "Linking Governance to the Strength of Auditing and Reporting Standards." International Advances in Economic Research 20, no. 1: 113-114.

Journal article
Published: 25 July 2013 in International Advances in Economic Research
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There is a wide range of reports and research papers focusing on various links that might be identified between characteristics of governance and various business development outcomes, but too few have sufficiently considered the impact of governance on ethical behavior of companies. This research note provides arguments that justify developing a research paper to empirically prove that governance indicators really matter for corporate ethics.

ACS Style

Cristina Boţa-Avram. Is Ethical Behaviour of Companies Influenced by Governance? International Advances in Economic Research 2013, 19, 325 -326.

AMA Style

Cristina Boţa-Avram. Is Ethical Behaviour of Companies Influenced by Governance? International Advances in Economic Research. 2013; 19 (3):325-326.

Chicago/Turabian Style

Cristina Boţa-Avram. 2013. "Is Ethical Behaviour of Companies Influenced by Governance?" International Advances in Economic Research 19, no. 3: 325-326.

Book chapter
Published: 01 January 2013 in Encyclopedia of Corporate Social Responsibility
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ACS Style

Adriana Tiron-Tudor; Cristina Boţa-Avram. Combined Code (June 2008). Encyclopedia of Corporate Social Responsibility 2013, 387 -392.

AMA Style

Adriana Tiron-Tudor, Cristina Boţa-Avram. Combined Code (June 2008). Encyclopedia of Corporate Social Responsibility. 2013; ():387-392.

Chicago/Turabian Style

Adriana Tiron-Tudor; Cristina Boţa-Avram. 2013. "Combined Code (June 2008)." Encyclopedia of Corporate Social Responsibility , no. : 387-392.

Book chapter
Published: 01 January 2013 in Encyclopedia of Corporate Social Responsibility
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ACS Style

Adriana Tiron-Tudor; Cristina Boţa-Avram. European Union Directive: The 8th Company Law Directive on Disclosure and Transparency. Encyclopedia of Corporate Social Responsibility 2013, 1097 -1104.

AMA Style

Adriana Tiron-Tudor, Cristina Boţa-Avram. European Union Directive: The 8th Company Law Directive on Disclosure and Transparency. Encyclopedia of Corporate Social Responsibility. 2013; ():1097-1104.

Chicago/Turabian Style

Adriana Tiron-Tudor; Cristina Boţa-Avram. 2013. "European Union Directive: The 8th Company Law Directive on Disclosure and Transparency." Encyclopedia of Corporate Social Responsibility , no. : 1097-1104.

Review
Published: 01 January 2013 in Encyclopedia of Corporate Social Responsibility
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ACS Style

Adriana Tiron-Tudor; Cristina Boţa-Avram. Review of the Combined Code 2009. Encyclopedia of Corporate Social Responsibility 2013, 2067 -2074.

AMA Style

Adriana Tiron-Tudor, Cristina Boţa-Avram. Review of the Combined Code 2009. Encyclopedia of Corporate Social Responsibility. 2013; ():2067-2074.

Chicago/Turabian Style

Adriana Tiron-Tudor; Cristina Boţa-Avram. 2013. "Review of the Combined Code 2009." Encyclopedia of Corporate Social Responsibility , no. : 2067-2074.

Journal article
Published: 14 December 2012 in International Advances in Economic Research
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Recent academic theoretical and empirical literature has highlighted the significance of corporate governance (CG), especially in the context of the latest global financial crisis. Many research studies have been dedicated to the CG topic during the last decade, particularly in the aftermath of Enron’s collapse and the increasing demand for professional guidance and certified advice for enhancing the quality of CG framework more effectively. Due to the difficulties generated by the worldwide recession, many academics are paying increasing attention to the CG mechanisms, especially to the connections that might be identified between board structure, ownership, and performance.

ACS Style

Cristina Boţa-Avram. Ownership, Board Size, and Performance—An Issue of Endogeneity? International Advances in Economic Research 2012, 19, 83 -84.

AMA Style

Cristina Boţa-Avram. Ownership, Board Size, and Performance—An Issue of Endogeneity? International Advances in Economic Research. 2012; 19 (1):83-84.

Chicago/Turabian Style

Cristina Boţa-Avram. 2012. "Ownership, Board Size, and Performance—An Issue of Endogeneity?" International Advances in Economic Research 19, no. 1: 83-84.

Preprint
Published: 01 January 2012 in SSRN Electronic Journal
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The dynamic of economic changes that influenced the entities has determined a spectacular evolution of internal audit practices, this aspect being also remarked by European specialists. Internal auditor need to face a wider range of challenges especially in the context of corporate governance requirements. The aim of this paper is to make an analysis of internal audit practices in European space, in order to identify internal audit practices in the context of corporate governance. The paper’s methodological construction of scientific research is divided in two main parts. In the first part is analyzed the evolution of internal audit practices through literature review method, by combining the documenting research technique with observation method. In the second part, it will be developed an empirical study through to be identified the main coordinates that characterized internal audit practices in the context of corporate governance at European level. This study includes an analysis of internal audit practices from significant entities listed at European markets, based on a methodology developed as a result of a literature review. The main results of our research activity show that internal audit become one of the most important key elements of the corporate governance process, being a valuable support for management. The attention of both the internal auditors, but also the audited is focused more and more over the value added furnished by internal audit in different areas like corporate governance, risk management, its interaction with other stakeholders being also a significant element. The value of the paper is argued by the analysis developed at European level, from both theoretical and empirical perspectives, which could determine strong implications for both academics and practitioners in the field. The results of the study allow making useful proposals for enhancing internal audit practices in the context of corporate governance at European level.

ACS Style

Cristina Bota-Avram. Main Coordinates of Internal Audit Practices in the Context of Corporate Governance at European Level. SSRN Electronic Journal 2012, 1 .

AMA Style

Cristina Bota-Avram. Main Coordinates of Internal Audit Practices in the Context of Corporate Governance at European Level. SSRN Electronic Journal. 2012; ():1.

Chicago/Turabian Style

Cristina Bota-Avram. 2012. "Main Coordinates of Internal Audit Practices in the Context of Corporate Governance at European Level." SSRN Electronic Journal , no. : 1.

Journal article
Published: 19 May 2011 in International Journal of Disclosure and Governance
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ACS Style

Cristina Bota-Avram; Ioan Popa. Evolution of internal auditing in Romania: A critical analysis. International Journal of Disclosure and Governance 2011, 8, 380 -398.

AMA Style

Cristina Bota-Avram, Ioan Popa. Evolution of internal auditing in Romania: A critical analysis. International Journal of Disclosure and Governance. 2011; 8 (4):380-398.

Chicago/Turabian Style

Cristina Bota-Avram; Ioan Popa. 2011. "Evolution of internal auditing in Romania: A critical analysis." International Journal of Disclosure and Governance 8, no. 4: 380-398.