Internal Auditing & Risk Management

2010 - 2026

Current editor(s): Adrian Nicolau

From Athenaeum University of Bucharest
Contact information at EDIRC.
Bibliographic data for series maintained by Adrian Nicolau ().

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Auditing a Convergence Claim: An Exact Decomposition of Tax Structure Change by Level of Government in the EU-27 pp. 1-19: Adrian Nicolau
Liquidity Risk in the Reimbursement Cycle: A Daily Treasury Model of Eleven EU-Funded Municipal Social Projects pp. 20-37: Adrian Nicolau
Public Pharmaceutical Spending, Governance Quality and Household Health Borrowing in the European Union pp. 38-57: Marius Daniel Sisu
Voluntary External Audit and Internal Control in Romanian Agricultural Entities: Survey Evidence pp. 58-75: Bernadett-Renata ONCEA (kasa)
The Preventive Financial Control Visa in EU-Funded Local Projects: Volume, Deadline and the Constraint That Actually Binds pp. 76-95: Alexandru-Ionut Almasan
Does Environmental Tax Revenue Track the Energy Transition? Panel Evidence from the EU-27, 2004â€“2023 pp. 96-114: Dinu Octavian Nicolescu
Dynamics and Prospects of Population Aging in Romania pp. 115-127: Brindusa Mihaela Radu

Do Fiscal Convergence Indicators Survive Verification? Tax Burden Dispersion and Sample Integrity in the EU-27, 2011â€“2023 pp. 1-19: Adrian Nicolau
Convergence of Public Pharmaceutical Spending in the European Union: Evidence from IMF COFOG Data, 2001â€“2021 pp. 20-40: Marius Daniel Sisu
Crossing the Audit Threshold: The Statutory Audit Obligation and the Financial Structure of Romanian Agricultural Firms, 2010â€“2024 pp. 41-58: Bernadett-Renata ONCEA (kasa)
Eleven Budgets, One Template: Cost Structure and the Limits of Separate Accounting in EU-Funded Local Government Projects pp. 59-75: Alexandru-Ionut Almasan
Environmental Tax Revenue in the European Union: Composition, Convergence and the Limits of a Revenue-Based Indicator, 2000â€“2023 pp. 76-94: Dinu Octavian Nicolescu

AI-Assisted Learning and Dropout Risk in Romanian Secondary Education: A Logistic Regression Approach to Predictive Risk Assessment pp. 1-18: Adrian Nicolau
Geopolitics and the Planet: Does Geopolitical Risk Drive Carbon Emissions? pp. 19-37: Meng Tsin and Chi Wei Su
Governance and Risk Management Frameworks for Digital Transformation in Higher Education: A Comparative Review pp. 39-58: Adrian Nicolau
Financial Hardship and Health Borrowing in Central and Eastern Europe: Evidence from the Global Findex Database pp. 59-76: Marius Sisu
Political Finance Regulation and Democratic Quality: A Cross-National Analysis of 160 Countries pp. 77-93: Lia Anton

CREDITWORTHINESS AND FINANCIAL BALANCE — KEY INDICATORS FOR THE FINANCIAL HEALTH OF AN SME IN THE TRADE SECTOR pp. 9-20: Oana-Letiția CĂTUȚOIU (airinei) and Mariana Man
DESIGNING BUSINESS SYSTEMS USING DATA STRUCTURES SPECIFIC TO ECONOMIC FLOWS pp. 21-31: Dănuţ-Octavian Simion
THE ECONOMIC AND SOCIAL IMPACT OF LABOR MIGRATION pp. 32-54: Brînduşa Mihaela Radu
POWERING ENERGY SECURITY: THE ESSENTIAL ROLES OF GREEN FINANCE AND ARTIFICIAL INTELLIGENCE pp. 55-74: Chi Wei Su and Meng Qin
EDUCATIONAL MANAGEMENT AND THE PREVENTION OF EARLY SCHOOL LEAVING: EVIDENCE FROM A MULTIPLE REGRESSION ANALYSIS IN ROMANIA pp. 75-92: Adrian Nicolau
COST EFFICIENCY AND BUDGETARY PRESSURES IN THE ROMANIAN PHARMACEUTICAL SYSTEM: A MANAGERIAL ACCOUNTING PERSPECTIVE pp. 93-110: Marius Daniel Sisu and Alexandru Cătălin Dicu

THE CRISIS OF GRIEVANCE. HOW GOVERNMENT, BUSINESS AND THE RICH BECAME SOCIAL ENEMIES OR SOCIAL FEARS CAN MORPH INTO RESENTMENT pp. 9-18: Radu Gheorghe
RESTRICTIVE MEASURES AGAINST RUSSIA: EU POLICY AND ROMANIA’S LEGAL IMPLEMENTATION pp. 19-28: Dalina Andrei
THE IMPLICATIONS OF DEMOGRAPHIC AGEING ON THE LABOR MARKET pp. 29-36: Brînduşa Mihaela Radu
THE DIGITALIZATION OF PREVENTIVE FINANCIAL CONTROL: IT SOLUTIONS FOR THE EFFECTIVE MANAGEMENT OF EU-FUNDED PROJECTS pp. 37-48: Adrian Nicolau
ARTIFICIAL INTELLIGENCE AND DECISION MAKING IN THE ECONOMY IN THE CONTEXT OF INTERNATIONAL MOBILITY pp. 49-57: Matei Dumitrescu
PROJECT-BASED ACCOUNTING AS A STRATEGIC INSTRUMENT IN CONTEMPORARY FINANCIAL MANAGEMENT pp. 58-69: Adrian Nicolau and Larisa Roxana Manea
COST ACCOUNTING METHODS IN THE PHARMACEUTICAL INDUSTRY pp. 70-85: Marius Daniel Sisu and Emilia Vasile

ANALYSIS OF THE EVOLUTION OF THE NUMBER OF PENSIONERS AT NATIONAL AND REGIONAL LEVEL pp. 9-19: Mihaela Radu
CAPITAL TAXATION AND ECONOMIC RESILIENCE: DECISION-MAKING PREDICTION THROUGH INFORMATION SYSTEMS IN THE NATIONAL SECURITY ARCHITECTURE pp. 20-32: Florentina-Loredana Dragomir
HOW ARE ICT WORKFORCE SPECIALISTS ADJUSTING TO THE RISE OF AI? pp. 33-43: Radu Gheorghe
COST OPTIMIZATION IN PROFESSIONAL TRAINING: INTEGRATION OF VIRTUAL TEACHERS IN THEORETICAL EDUCATION – AN ECONOMETRIC ANALYSIS pp. 44-59: Adrian Nicolau
DEVELOPING BUSINESS APPLICATIONS BY MODULARIZING OPERATIONAL FUNCTIONS IN INFORMATION SYSTEMS pp. 60-69: Dănuţ-Octavian Simion
EUROPEAN UNION, INTERNATIONAL ACTOR ECONOMIC SANCTIONS TRAINS: RELATIONS BETWEEN THE EUROPEAN UNION AND RUSSIA AFTER THE INVASION OF UKRAINE IN 2022 pp. 70-76: Matei Dumitrescu and Catalin Dumitrescu
SOME PECULIARITIES AND PERSPECTIVES OF THE FINNISH EDUCATION SYSTEM pp. 77-85: Luciana BEZERIŢĂ (tomescu)
MANAGERIAL DECISIONS IN LARGE-SCALE AGRICULTURE THROUGH THE INTEGRATION OF AI pp. 86-108: Adrian Nicolau
ACCOUNTING IN THE AGE OF DIGITALIZATION: CHALLENGES AND OPPORTUNITIES pp. 109-112: Florentina Pantazi and Anca Alexandra Pantazi

INCREASING THE PERFORMANCE OF DEDICATED BUSINESS SYSTEMS THROUGH THE CUSTOMIZED DESIGN OF THE MAIN MODULES IN THE APPLICATIONS pp. 9-18: Dănuţ-Octavian Simion
EUROPEAN UNION’S ENERGY EFFICIENCY POLICY – NEW DEVELOPMENTS AND CHALLENGES FOR MEMBER STATES pp. 19-27: Dalina Andrei
INEQUALITY OF INCOME DISTRIBUTION IN EUROPE pp. 28-40: Gabriela Bilevsky
ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION pp. 41-56: Adrian Nicolau
„EUROPEAN EDUCATION AREA” – ASPECTS REGARDING THE ROMANIAN HIGHER EDUCATION pp. 57-72: Luciana Bezeriţă (Tomescu)

USING VARIOUS DATA SOURCES TO OPTIMIZE THE FLOWS REQUIRED IN ECONOMIC APPLICATIONS pp. 9-19: Dănuţ-Octavian Simion
LEGISLATIVE UPDATES AND CROSS-NATIONAL COMPARISONS OF WORK-LIFE BALANCE IN THE EU pp. 20-35: Dalina Andrei
YOUTH AND THE LABOUR MARKET IN ROMANIAN RURAL AREAS pp. 36-45: Brînduşa Mihaela Radu and Mariana Bălan
ANALYSIS FINANCIAL AND ECONOMIC DATA USING JOINT TIME-FREQUENCY DISTRIBUTIONS pp. 46-55: Cătălin Dumitrescu
QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY pp. 56-65: Florentina Pantazi and Anca Alexandra Pantazi
ACCOUNTING ADJUSTMENT IN THE CONTEXT OF EUROPEAN FUNDS - CHALLENGES AND SOLUTIONS THROUGH SIMULATION pp. 61-75: Adrian Nicolau