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Content
October 2024, Volume 22, Issue 176
- 695-723 Expectation Gap: the Story of the Auditor's Necessary and Impossible Mission
by Alain BURLAUD & Maria NICULESCU - 724-741 Professional Judgment and Skepticism Amidst the Interaction of Artificial Intelligence and Human Intelligence
by Delia DELIU - 742-757 A Qualitative Approach Regarding the Impact of Digitalization and Automation on the Accounting and Auditing Profession
by Oana-Cristina STOICA & Liliana IONESCU-FELEAGA - 758-768 Audit Quality and Audit Market at European Level
by Andreea Georgiana PASCARU & Camelia-Daniela HATEGAN - 769-782 Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports
by Ovidiu Constantin BUNGET & Alin-Constantin DUMITRESCU & Valentin BURCA & Oana BOGDAN & Mario-Alexandru SOCATIU - 783-790 ERP Systems - Reliable Tools in Corporate Reporting of Organizations
by Laura-Eugenia-Lavinia BARNA - 791-802 Economic Policy Uncertainty, Financial Reporting Quality, and Audit Fees: Examining the Role of Industry Characteristics and International Accounting Standards
by Catalin MOS
May 2021, Volume 19, Issue 162
- 301-301 The Determinants of the Financial Reporting Quality: Empirical Evidence for Romania
by Claudia Catalina CIOCAN & Mihai CARP & Iuliana GEORGESCU - 320-320 The Value Relevance of Non-Financial Reporting in Determining the Market Value of Equity
by Elena NECHITA - 337-337 The Influence of Integrated Systems on Company Performance and Sustainability
by Laura-Eugenia-Lavinia BARNA & Bogdan-Stefan IONESCU & Dumitru-Florin MOISE - 351-351 Reconsidering Budgeting after the COVID-19 Outbreak
by Anca-Ioana BRINDUSE (NIMIGEAN) & Ovidiu Constantin BUNGET - 359-359 Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange
by Lioara-Veronica PASC & Camelia-Daniela HATEGAN - 373-373 Convergence to IFRS in Romania – Score per Minute
by Daniela PORDEA & Alin-Constantin DUMITRESCU - 384-384 Credit Scoring – General Approach in the IFRS 9 Context
by Luminita-Georgiana ACHIM & Elena MITOI & Marian Valentin MOLDOVEANU & Codrut-Ioan TURLEA
2020, Volume 18, Issue 159
- 513-513 Innovations in Financial Audit based on Emerging Technologies
by Lavinia Mihaela CRISTEA - 532-532 Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions?
by Anna J. JOHNSON-SNYDER & Brenda L. KILLINGSWORTH - 542-542 Risk Analysis in Financial Audit using the Trust Function Method
by Florentin-Emil TANASA & Florian Marcel NUTA - 555-555 The External Public Audit in the Member States of the European Union: Between Standard Typology and Diversity
by Cristina-Petrina TRINCU-DRAGUSIN & Aurelia STEFANESCU - 568-568 Information Transparency on Financial Markets, an International View
by Irina Diana IORDACHE - 578-578 The Inter-conditioning between Corporate Governance and Financial Performance
by Tatiana DANESCU & Maria-Alexandra POPA - 585-585 The Perception of the Representatives of the Accounting Profession from Romania on the Relationship Between Conservatism and True and Fair View
by Claudia Catalina CIOCAN & Iuliana GEORGESCU & Mihai CARP
2019, Volume 17, Issue 156
- 619-619 Comparative Study at European Level on the Criteria that Determine the Obligation to Audit the Financial Statements and the Organizational Structure of the Statutory Audit Oversight Body
by Daniel BOTEZ - 628-628 Using the GiPlot Online Interactive Tool to Explore Business and Financial Data in the Context of the Ex Post Component of the Audit
by Dinu AIRINEI & Daniel HOMOCIANU - 642-642 Financial Auditor Profession’s Attractiveness for Y Generation (Millennials)
by Adriana TIRON-TUDOR & Melinda Timea FULOP & George Silviu CORDOS - 653-653 Expanded Audit Reports and Audit Fees – A Content Analysis on the Romanian Banking Sector
by Oana-Marina BATAE - 666-666 The Influence of Audit Opinion on the Degree of Real Earnings Management. The Case of Romanian Listed Companies
by Mihai CARP & Iuliana Eugenia GEORGESCU - 680-680 Connection Between Controlling Department and Management – Premise for Achieving Organizational Objectives
by Ovidiu Constantin BUNGET & Anca Ioana BRINDUSE - 689-689 Tax Evasion in the Countries of the European Union - Challenges for Professionals
by Silviu DUTULESCU & Ileana NISULESCU-ASFRAHZADEH
2019, Volume 17, Issue 155
- 441-441 Assessing Comparability of Accounting Information Using Panel Data Analysis
by Ioan-Bogdan ROBU & Ionut Viorel HERGHILIGIU & Bogdan BUDEANU & Sorin CHIRU - 452-452 Internal Audit in the Era of Continuous Transformation. Survey of Internal Auditors in Romania
by Cezar FURTUNA & Adela CIUCIOI - 473-473 Comparative Study on the Organization of Internal Public Audit in Albania and Romania
by Nensi XHANI & Marioara AVRAM & Ilir MECE & Latif CELA - 486-486 Aspects Regarding the Changes to the Independent Auditor’s Report. The Case of Public Interest Entities
by Denis Adrian LEVANTI - 496-496 The Influences of Corporate Governance Mechanism towards Company’s Financial Performance
by Ready WICAKSONO & Dasriyan SAPUTRA & Hairul ANAM - 507-507 The Influence of Cryptocurrency Bitcoin over the Romanian Capital Market
by Stefan-Cosmin DANILA & Ioan-Bogdan ROBU - 520-520 Analysis of the Relationship between Accounting and Sustainable Development. The Role of Accounting and Accounting Profession on Sustainable Development
by Elena NECHITA
2019, Volume 17, Issue 154
- 247-247 Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation
by Ovidiu Constantin BUNGET & Adriana TIRON-TUDOR & Anca Diana SUMANARU - 261-261 Insights on the New Coordinates in Internal Audit
by Victoria STANCIU & Crina SERIA - 274-274 The Influence of Free Float Shares and Audit Quality on Company Performance: Evidence from Indonesia
by Sailendra SAILENDRA & Etty MURWANINGSARI & Sekar MAYANGSARI - 283-283 Perceptions Regarding the Impact of IFRS 15 - Illustrative Examples Step by Step
by Nicoleta FARCANE & Rodica Gabriela BLIDISEL & Ovidiu Constantin BUNGET & Alin DUMITRESCU - 298-298 The Security of Accounting Information – a Perception-Based Analysis of the Practitioners from Romania
by Sinziana-Maria RINDASU - 306-306 Transparency of Real Estate Markets: Conceptual and Empirical Evidence
by Elena IONASCU & Marilena MIRONIUC & Ion ANGHEL - 327-327 The Determinants of Cross-Border Acquisitions: Evidence from Romania
by George Marian AEVOAE & Iuliana Eugenia GEORGESCU
2019, Volume 17, Issue 153
- 1-79 The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level
by Ioan-Bogdan ROBU & Costel ISTRATE & Ionut Viorel HERGHILIGIU - 1-93 Audit Quality and Several of Its Determinants
by Ionela-Corina CHERSAN - 106-106 Hedge Accounting: An Auditor’s Perspective
by J. P. Singh - 114-114 Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS
by Claudia Catalina CIOCAN - 124-124 Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case
by Edona PERJUCI & Hysen ISMAJLI & Ardiana BUNJAKU - 134-134 Theoretical Approach between the Soft and Hard Law in the Context of Corporate Governance
by Nicolae MAGDAS & Melinda Timea FULOP - 142-142 Mission, Vision, and Values of Organizations, the Catalysts of Corporate Social Responsibility
by Mihaela DUMITRASCU & Liliana FELEAGA
2018, Volume 16, Issue 152
- 527-527 Commitment to public interest in audit – an imperative of strengthening trust in the profession
by Alexandra ARDELEAN & Adriana TIRON-TUDOR - 544-544 Public internal audit – the awareness and necessity assumption. An investigation of the Romanian reality
by Victoria STANCIU - 553-553 Development of approaches to definition, classification and evaluation of "expectations gap" in the broader context of engagements provided by certified auditors
by Nataliia SHALIMOVA & Iryna ANDROSHCHUK - 571-571 Reporting of subsequent events in financial statements – between obligation and necessity
by Camelia-Daniela HATEGAN & Andreea-Claudia CRUCEAN - 584-584 Does IFRSs adoption contribute to the protection of minority investors?
by Bogdan DIMA & Stefana Maria DIMA & Miruna-Lucia NACHESCU - 599-599 Auditor Selection in Borsa Istanbul
by Aree Saeed MUSTAFA & Luqman Muhammed SAEED & Nishtiman Hashim MOHAMMED - 610-610 Internal auditing quality in the banking sector of Kosovo
by Arber H. HOTI & Arben DERMAKU
2018, Volume 16, Issue 151
- 365-365 Can accounting standardization serve the public interest?
by Alain Burlaud - 373-373 Determinants of audit delay: evidence from manufacturing sector of Indonesia
by Irine Herdjiono & Nanik Sutanti - 382-382 An interdisciplinary analysis with data mining and visualization tools applied on multiple and multi-source time series - The case of the forest fund in Romania
by Daniel HOMOCIANU & Dinu AIRINEI & Ciprian Ionel TURTUREAN - 398-398 The importance of financial accounting auditing in the identification of economic criminal activities
by Emilia VASILE & Petrisor GRUIA - 407-407 Communication Ethics in Audit
by Anca Irina TIURA & Alina DOMNISOR - 415-415 The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock Exchange
by Anggita Langgeng WIJAYA & BANDI
2018, Volume 16, Issue 150
- 239-239 Exploratory study on accounting and taxation of virtual currencies by Romanian companies
by Mirela PAUNESCU - 249-249 New tendencies in audit reporting, examples of good practices BVB
by Melinda Timea FULOP - 261-261 Auditor's Liability and Methods for its Limitation
by Nicolae MAGDAS - 270-270 Internal control systems in the European Union Member
by Carmen PIRVAN & Ileana NISULESCU - 278-278 Malaysia’s SMEs credit industry: CSR taxanomy activities
by Edward Wong Sek KHIN & Moghavvemi SEDIGHEH & Lee Su TENG & Rusnah MUHAMAD - 285-285 Improving information - a necessity in substantiating the accounting decision
by Sabina-Cristina NECULA - 293-293 The auditor’s role in the context of the accounting regulations evolution
by Ionela POIDA (IVAN)
February 2018, Volume 16, Issue 149
- 1-89 Accounting: what balance is there between universality and contingency?
by Alain Burlaud & Geneviève Causse - 101-101 Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows
by Maria Carmen Huian & Marilena Mironiuc & Mihaela Chiriac - 111-111 Audit opinion impact in the investors’ perception – empirical evidence on Bucharest Stock Exchange
by Tatiana Danescu & Ovidiu Spatacean - 122-122 Determinants of employees’ psychological ownership on budgetary slack
by Cheok Mui Yee & Edward Wong Sek Khin & Kamisah Ismail - 131-131 Information security challenges - vulnerabilities brought by ERP applications and cloud platforms
by Sinziana-Maria Rindasu - 140-140 Risks of cyber attacks on financial audit activity
by Cristina Raluca Gh. Popescu & Gheorghe N. Popescu - 148-148 The diversification of income sources in the higher education public institutions budgets
by Oana Chirica & Bogdan Puscas - 157-157 On hedge effectiveness assessment under IFRS 9
by Jatinder Pal Singh
2017, Volume 15, Issue 148
- 593-593 Audit Financiar Journal in 2017
by Madalina Dumitru - 595-595 Accounting research in Romania: state of affairs, possible causes and deviations
by Ionela-Corina Chersan - 605-605 Impression management – an international perspective
by Maria-Silvia Sandulescu - 613-613 Empirical study regarding the integrated reporting practices in Europe
by Alina Bratu - 628-628 Organizational culture and internal control
by Sorin Domnisoru & Radu Ogarca & Isabela Dragomir - 655-655 The digital economic chain – ICT in the loop of the OECD regulations
by Ramona Jurubita - 667-667 The economic implications of international migration – an analysis of capital remittances applied to Romania
by Maria – Monica Haralambie & Bogdan Stefan Ionescu - 677-677 Consulting provided by the internal public audit function
by Vasile Cosmin Nicula - 686-686 Sensitivity analysis for the determinants of investment appraisal
by Shujahat Haider Hashmi & Munawar Hussain & Raja Muhammad Ahsan Ilyas & Muhammad Asif Khan
2017, Volume 15, Issue 147
- 385-385 Using fuzzy c-means clustering algorithm in financial health scoring
by Pinar OKAN GOKTEN & Furkan BASER & Soner GOKTEN - 395-395 The perceived suitability of management accounting information: a contingency based investigation
by Ewelina ZARZYCKA & Justyna DOBROSZEK & Cristina CIRCA & Alina ALMASAN - 418-418 Bankruptcy risk prediction models based on artificial neural networks
by Doina PRODAN-PALADE - 430-430 Performance audit in public institutions in the Czech Republic
by Richard POSPISIL - 440-440 The evolution of the internal auditing function in the context of corporate transparency
by Melinda Timea Fülöp & Szabolcs Vilmos Szekely - 451-451 The Excel Data Mining Add-in. Applications in audit and financial reports
by Daniel HOMOCIANU & Dinu AIRINEI - 469-469 Required conditionalities in applying public choice theory in the field of public utility services
by Alexandru BOCIU
2017, Volume 15, Issue 146
- 207-207 Financial structure signalling to auditors` pricing
by Etumudon Ndidi ASIEN - 218-218 The implications of IFRS adoption on foreign direct investment in poor countries
by Catalina Florentina PRICOPE - 230-230 CSR organisational taxonomy and job characteristics on performance: SME case studies
by Edward Wong Sek Khin & Thanalechumy Seeramulu & Rusnah Muhamad & Mohammad Nazri & Lau Wee Yeap - 244-244 The hidden costs of self-management services in the accounting activity of a company
by Gary COKINS & Sorinel CAPUSNEANU & Dan Ioan TOPOR & Oana Raluca Ivan - 254-254 The role of the internal control systems implementation in the corruption prevention process for the Romanian public entities
by Carmen Pirvan & Ileana Nisulescu - 266-266 Sectorial evolutions in former communist economies, current EU members
by Catalina MOTOFEI - 276-276 Aspects concerning the internal audit of inventories
by Cristina IOVU
February 2017, Volume 15, Issue 145
- 1-65 Evolutions and tendencies regarding the Romanian transfer pricing legislation: is there a need for change?
by Ioana NEACSU & Liliana FELEAGA - 1-83 Integrated reporting and board features
by Rares HURGHIS - 1-93 The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange
by Samin KOHANSAL & Shoeyb ROSTAMI & Zeynab ROSTAMI - 103-103 Hedge accounting under IFRS 9: an analysis of reforms
by Jatinder Pal Singh - 114-114 IFRS 16 “Leases” – consequences on the financial statements and financial indicators
by Marian SACARIN
2016, Volume 14, Issue 144
- 1325-1325 Accounting standards that appeal to the professional
by Alain BURLAUD & Maria NICULESCU - 1335-1335 The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange
by Ioana SOFIAN - 1349-1349 Internal control and auditing – a necessity for responsible reporting and managerial usefulness of accounting information
by Alina-Teodora CIUHUREANU - 1359-1359 Study regarding the impact of cultural factors on management accounting systems
by Flavius-Andrei GUINEA - 1368-1368 Financial risk identification and control of cross border merger and acquisition enterprises
by Yuanyuan SUI & Adelina DUMITRESCU – PECULEA - 1378-1378 Editorial
by Editorial board
October 2016, Volume 14, Issue 142
- 1101-1101 The development of the social audit concept in Romania
by Ioana Iuliana GRIGORESCU & Camelia Daniela HATEGAN - 1114-1114 A comprehensive conceptual profile on control
by Sorin DOMNISORU & Radu OGARCA & Cosmin BALOI - 1127-1127 The importance of professional judgement applied in the context of the International Financial Reporting Standards
by Ionela IVAN - 1136-1136 Study regarding the creative accounting techniques in management accounting
by Flavius-Andrei GUINEA - 1149-1149 Aspects of the impact of interest rate development on the probability of default
by Luminita Gabriela ISTRATE & Bogdan Stefan IONESCU & Maria-Monica HARALAMBIE
2016, Volume 14, Issue 141
- 987-987 Internal audit practices and trends in Romania and worldwide
by Ionela-Corina CHERSAN - 1003-1003 Trends and priorities in internal audit
by Victoria STANCIU - 1009-1009 Measuring the value of internal audit in the banking industry
by Clara-Iulia Zinca (Voiculescu) - 1025-1025 Organizational environment factors associated with corporate social responsibility: effects on communication and guanxi relationship between supervisors and subordinates in SMEs
by Edward WONG SEK KHIN & Yap Poh LIAN & Lau Wee YEAP & Rusnah MUHAMAD
August 2016, Volume 14, Issue 140
- 868-868 Corporate qualitative and quantitative assessment
by Maria – Monica Haralambie & Bogdan ?tefan Ionescu - 875-875 The implications of financial performance on stock exchange indicators of listed companies: empirical evidence for the Romanian capital market
by Iulia-Oana ?TEFAN(BELCIC-?TEFAN) - 897-897 Study regarding the relevance of the accounting subjects in the economic vocational training of non-accountant specialists
by Galina Badicu & Svetlana Mihaila - 909-909 Model for dimensioning the audit structures in the public sector
by Elena Doina Dascalu - 918-918 The main causes of corruption in Romania
by Silviu Dutulescu & Ileana Ni?ulescu-Ashrafzadeh
2016, Volume 14, Issue 139
- 747-747 The integrated reporting system: a new accountability enhancement tool for public sector entities
by Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR - 761-761 Accounting policies and practices applicable for the impairment of assets that generate income other than cash flows
by Marinela Daniela MANEA - 769-769 Accounting truth and its assurance in entities from the Republic of Moldova
by Viorel TURCANU & Irina GOLOCIALOVA - 781-781 Considerations regarding the regulation, accounting and audit of bank deposits
by Marioara AVRAM & Veronel AVRAM - 789-789 Performance management through budgets. Drafting and launching the company’s sales budget
by Adriana Mihaela IONESCU & Cristina Elena BÎGIOI
June 2016, Volume 14, Issue 138
- 634-634 Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis
by Nadia ALBU & Ioana PALARIE - 642-642 Factors supporting an adequate sizing of internal audit departments in the public sector
by Elena Doina DASCALU - 651-651 History of auditing in Russia. Periodization and challenges of development
by Iurii N. GUZOV - 659-659 Financial and non-financial reporting in Romanian entities operating in agriculture, forestry, and fishery
by Mihaela MOCANU & Aureliana-Geta ROMAN - 670-670 Information security – a new challenge for the young and future financial auditors
by Sînziana-Maria RÎNDA?U - 680-680 Corruption in Romania
by Silviu DU?ULESCU & Ileana NI?ULESCU-ASHRAFZADEH
April 2016, Volume 14, Issue 137
- 518-518 The relationship between the audit committee
by Emilia VASILE & Daniela MITRAN - 526-526 Financial products as alternatives to traditional deposits
by Cristina Lidia MANEA - 540-540 Relationship between risk and transparency in the financial statements of professional services entities
by Mirela Elena Nichita & Marcel VULPOI - 551-551 An analysis of budgetary goals impacting organizational performance
by Cheok MUI YEE & Edward WONG SEK KHIN & Kamisah ISMAIL - 564-564 Considerations on the selection and prioritization of information security solutions
by Maria Cristina RADULESCU
Aprilie 2016, Volume 14, Issue 136
- 401-401 The rights of shareholders – basic principle of corporate governance by means of case-specific jurisprudence
by Adrian Doru BÎGIOI & Cristina Elena DUMITRU - 413-413 Boardroom diversity and audit fees: director ethnicity, independence and nationality
by Salau ABDULMALIK O. & Ayoib CHE AHMAD - 424-424 Corporate responsibility reporting according to Global Reporting Initiative: an international comparison
by Ionela-Corina CHERSAN - 436-436 An analysis of corruption: the American continent versus Romania
by Silviu DU?ULESCU & Ileana NI?ULESCU-ASHRAFZADEH - 444-444 The macroeconomic analysis of public goods and their influence in the region of Czech Republic
by Richard POSPÍŠIL
January 2016, Volume 14, Issue 134
- 183-183 Transfer pricing documentation – an efficient measure for combating the base erosion and profit shifting?
by Liliana FELEAGA & Ioana NEAC?U - 195-195 Human capital reporting in Romania: from corporate costs to social responsability and vocational training
by Daniela MARDIROS, & Roxana DICU & Mihai CARP - 206-206 Interdependencies between corporate governance and financial audit: evidence from the Romanian Stock Exchange
by Florin DOBRE - 217-217 The impact of auditing on green information and communication technologies
by Laura-Diana RADU - 227-227 Assurance Of Integrated Reports: The State Of The Art
by Madalina DUMITRU & Raluca-Gina GU?E
January 2016, Volume 14, Issue 133
- 1-65 The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS
by Ioan-Bogdan ROBU & Maria GROSU & Costel ISTRATE - 1-78 Empirical Study regarding the Influence of the Quality of Financial Information on the Value of Listed Companies
by Mihai CARP - 1-88 A Study on the Relevance of the Goodwill Impairment in Context of Audit Partner`s Rotation
by Mihaela DUMITRASCU & Radu Daniel LOGHIN - 1-95 Research Regarding the Use of IT Instruments in Financial Audit
by Cristina CARANICA - 103-103 The Influence of Reporting Intangible Capital on the Performance of Romanian Companies
by Cristina PRECOB & Marilena MIRONIUC - 115-115 External Audit - A New Open Data Approach
by Elena Doina DASCALU
2016, Volume 12, Issue 143
- 1213-1213 Transposition of the new European Union audit regulation into the Croatian national law
by Sanja Sever Mališ - 1227-1227 The development of a corporate governance assessment model for the Romanian public sector
by Aurelia STEFANESCU & Gabriela Lidia TANASE - 1235-1235 The profile of the internal auditor in the Romanian banking sector
by Eugeniu TURLEA & Mihaela MOCANU - 1246-1246 Auditors’ and auditees’ perception on the internal audit quality
by Kartika Djati & Rahmawati & Payamta & Lia Uzliawati - 1253-1253 A comparative study of the different costing techniques and their application in the pharmaceutical companies
by Muhammad Aleem & Alamdar Hussain Khan & Wasim Hamad