CECCAR Business Review

2020 - 2024

Current editor(s): Robert-Aurelian ȘOVA

From Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().

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Volume 5, issue 8, 2024

Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education pp. 2-11

Nicolae Bobițan and Diana Dumitrescu

Digital Debt – The Breach with Unpredictable Effects in the Management of the Accounting Expertise Office pp. 12-21

Luana Cosăcescu

The Main General and Special Rules Related to the Conclusion of the Insurance Contract pp. 22-30

Ioana Nely Militaru

Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment pp. 31-39

Elena Stănciulescu

Determinants of the Effective Tax Rate pp. 40-45

Radu Ciobanu, Adriana Florina Popa and Daniela-Nicoleta Sahlian

Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons pp. 46-55

Lucian Cernușca

AI in Accounting: Insights from a Bibliometric Analysis pp. 56-71

Ani Stoykova

Volume 5, issue 7, 2024

Sustainability Reporting and the Impact on Accounting Education pp. 1-5

Robert-Aurelian Șova and Adriana Florina Popa

Particularities of Accounting and of Valuating the Financial Reporting Informational Content for a Fitness Center pp. 6-17

Bogdan Cosmin Gomoi

The Elements of the Insurance Contract pp. 18-26

Ioana Nely Militaru

Offences Removed from the Scope of the Prevention Law pp. 27-35

Elena Stănciulescu

Bibliometric Analysis of Cloud Accounting Phenomenon (II) pp. 36-50

Claudia-Florina Botar

How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines? pp. 51-61

Marius Eugen Rogoz and Dragoș Andrei Stoica

Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants pp. 62-73

Newman Wadesango, Nasoma David and Lovemore Sitsha

Volume 5, issue 6, 2024

How Do Listed Romanian Companies Comply with or Explain Good Corporate Governance Guidelines? pp. 1-10

Marius Eugen Rogoz and Dragoș Andrei Stoica

The Influence of Audit, an Important Component of Corporate Governance, on the Companies’ Performance in the Energy Sector pp. 11-22

Daniel Ceguș, Anda Gheorghiu and Florentina Neamțu

The Supply Contract pp. 23-29

Ioana Nely Militaru

Declarative and Payment Obligations Regarding the Taxation of Income from Independent Activities Carried Out Under Sports Activity Contracts pp. 30-40

Lucian Cernușca

Bibliometric Analysis of Cloud Accounting Phenomenon (I) pp. 41-53

Claudia-Florina Botar

Macroeconomic Prospects for Public Finance Management Sustainability: An Econometric Approach for Debt in Central and Eastern European Countries pp. 54-67

Cecilia Ciocîrlan, Bianca Roxana SALAGEANU (șoldan), Andreea Stancea and Victor Ciuciuc

The Impact of Leadership Structure Characteristics on Performance Indicators within the Technology Sector of S&P 500 Component Companies pp. 68-76

Ana-Gabriela Rusu

Volume 5, issue 5, 2024

The Pandemic Wave’s Legal Effects on Entrepreneurship in Romania. A Compilation from Midway through the Global Health Crisis (II) pp. 1-12

Claudia-Florina Botar

The Impact of Leadership Structure Characteristics on Performance Indicators within the Technology Sector of S&P 500 Component Companies pp. 13-21

Ana-Gabriela Rusu

Sustainability in the Digital Age: The Impact of Social Performance on the Profitability of Cyber Companies pp. 22-31

Victor Emanuel Ciuciuc, Maria-Manuela Catrina, Paul Ștefan Markovits and Pompei Mititean

Sustainability Reporting. The Romanian Sustainability Code pp. 32-41

Elena Stănciulescu

Analysis of the Financial Structure and of the Financing Structure within a Car Manufacturing Company pp. 42-50

Bogdan Cosmin Gomoi

Revolutionising Trade: Exploring how Innovation in Selected African Countries Shapes Economic Relations with Key Regions pp. 51-70

Victor Ijirshar, Isa Jibrin Okpe, Jerome Terhemba Andohol, Philip Terhemen Abachi and Solomon Gbaka

Effect of Audit Market Concentration on Pricing and Audit Quality. Evidence from an Emerging Economy pp. 71-80

Sunday Otuya

Volume 5, issue 4, 2024

The Pandemic Wave’s Legal Effects on Entrepreneurship in Romania. A Compilation from Midway Through the Global Health Crisis (I) pp. 1-14

Claudia-Florina Botar

E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment pp. 15-26

Elena Stănciulescu

The Analysis of the Financial Indicators at the Level of an Entity in the Automotive Products Sector pp. 27-35

Bogdan Cosmin Gomoi

Comparative Analysis of the Notion of Related Enterprise by Reference to the Old and New Legislative Provisions Applicable to Micro-Enterprises pp. 36-47

Mirela Păunescu

New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis pp. 48-55

Lucian Cernușca

Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review pp. 56-67

Adrian Groșanu, Melinda-Timea Fülöp and Nicolae Măgdaș

The Influence of Corporate Governance Index and Related-Party Transactions on Company Value with Political Connections as a Moderation Variable: The Case of State-Owned Companies on the Indonesia Stock Exchange pp. 68-79

Ima Widha Ratnasari, Gede Adi Yuniarta and Desak Nyoman Sri Werastuti

Volume 5, issue 3, 2024

Bibliometric Analysis of Cloud Accounting Phenomenon (II) pp. 1-15

Claudia-Florina Botar

Forensic Accounting: The Emergence and Evolution of a Profession pp. 16-24

Nicolae Bobițan and Diana Dumitrescu

Comparative Study on the Analysis of the Main Financial Indicators in Production, Trade and Services Activities pp. 25-34

Bogdan Cosmin Gomoi

RO e-Transport National System pp. 35-41

Elena Stănciulescu

Aspects Regarding the Related Enterprises pp. 42-49

Lucian Cernușca

Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax pp. 50-61

Diana-Gabriela Pohață

Understanding the Role of Corporate Governance in Driving Sustainability in Europe pp. 62-73

Pompei Mititean and Mihai-Alexandru Ghigiu

Volume 5, issue 2, 2024

Bibliometric Analysis of Cloud Accounting Phenomenon (I) pp. 1-13

Claudia-Florina Botar

Is There a Correlation Between the Level of Education and Economic Growth in a State? pp. 14-22

Radu Ciobanu, Adriana Florina Popa and Daniela-Nicoleta Sahlian

Forensic Accounting, a Viable Solution for Economic Security pp. 23-28

Ioan Minda

Guarantee-Return System for Nonreusable Primary Packaging pp. 29-37

Elena Stănciulescu

Analysis of the Main Groups of Financial Indicators at the Level of an Entity in the Gambling Field pp. 38-47

Bogdan Cosmin Gomoi

Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices pp. 48-57

Lucian Cernușca

Revenue Sources in the Budgets of Public Higher Education Institutions. An Empirical Examination of Financial and Non-Financial Performance Criteria pp. 58-73

Oana Chirica and Mihai-Alexandru Ghigiu

Volume 5, issue 1, 2024

Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence pp. 2-10

Adriana Florina Popa and Gabriel Viorel Raita

Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania pp. 11-16

Delia David, Eugen Deliman, Marius F. Drăgănescu and Andrea Ondreiov

Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics pp. 17-30

Bogdan Cosmin Gomoi

Single Return Corresponding to 2024 pp. 31-42

Lucian Cernușca

Non-Taxable Salary Benefits Granted to Employees in 2024 pp. 43-48

Elena Stănciulescu

The Relationship Between Tax Pressure and Economic Crime pp. 49-58

Gabriela ANGHEL (constantin) and Cristina-Elena POENARU (florea)

Impact of Security Threats on Investment in Nigeria pp. 59-72

Isa Jibrin Okpe, Victor Ijirshar, Amina Shehu Ibrahim and Samuel Igwe Ogoda