The Audit Financiar journal

2016 - 2025

From Chamber of Financial Auditors of Romania
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Volume 23, issue 177, 2025

Sustainability Reporting and Assurance: A New Challenge for the Audit Profession in Europe pp. 116-140

Darko Dachevski and Barry Ackers

Internal Audit Aspects of Companies' Sustainability Reporting pp. 141-151

Antonella Maria Timis and Aurelia Stefanescu

Digitalization Directions within Financial Audit Missions pp. 152-163

Dragos Ovidiu Tofan and Dinu Airinei

Key Audit Matters and their Impact on the Financial Statements of Listed Entities pp. 164-179

Daniel Botez, Oana-Ancuta Stè‚ngaciu, Anatol Melega and Mihaela Enachi

Reforming Real Estate Valuation for Financial Auditors With AI: An In-Depth Exploration of Current Methods and Future Directions pp. 180-196

Silviu-Ionut Babtan

Navigating Auditing Risks in the Crypto Asset Landscape pp. 197-209

Georgiana-Iulia LAZEA (trifa), Ovidiu-Constantin Bunget, Anca-Diana Balan and Mircea Stefan Solovastru

Fraud Research in Economic Entities – A Conceptual Perspective pp. 210-222

Alexandru Adrian Tunsu

Volume 22, issue 176, 2024

Expectation Gap: the Story of the Auditor's Necessary and Impossible Mission pp. 695-723

Alain Burlaud and Maria Niculescu

Professional Judgment and Skepticism Amidst the Interaction of Artificial Intelligence and Human Intelligence pp. 724-741

Delia Deliu

A Qualitative Approach Regarding the Impact of Digitalization and Automation on the Accounting and Auditing Profession pp. 742-757

Oana-Cristina Stoica and Liliana Ionescu-Feleaga

Audit Quality and Audit Market at European Level pp. 758-768

Andreea Georgiana Pascaru and Camelia-Daniela Hategan

Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports pp. 769-782

Ovidiu Constantin Bunget, Alin-Constantin Dumitrescu, Valentin Burca, Oana Bogdan and Mario-Alexandru Socatiu

ERP Systems - Reliable Tools in Corporate Reporting of Organizations pp. 783-790

Laura-Eugenia-Lavinia Barna

Economic Policy Uncertainty, Financial Reporting Quality, and Audit Fees: Examining the Role of Industry Characteristics and International Accounting Standards pp. 791-802

Catalin Mos

Volume 19, issue 162, 2021

The Determinants of the Financial Reporting Quality: Empirical Evidence for Romania pp. 301

Claudia Catalina Ciocan, Mihai Carp and Iuliana Georgescu

The Value Relevance of Non-Financial Reporting in Determining the Market Value of Equity pp. 320

Elena Nechita

The Influence of Integrated Systems on Company Performance and Sustainability pp. 337

Laura-Eugenia-Lavinia Barna, Bogdan-Stefan Ionescu and Dumitru-Florin Moise

Reconsidering Budgeting after the COVID-19 Outbreak pp. 351

Anca-Ioana BRINDUSE (nimigean) and Ovidiu Constantin Bunget

Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange pp. 359

Lioara-Veronica Pasc and Camelia-Daniela Hategan

Convergence to IFRS in Romania – Score per Minute pp. 373

Daniela Pordea and Alin-Constantin Dumitrescu

Credit Scoring – General Approach in the IFRS 9 Context pp. 384

Luminita-Georgiana Achim, Elena Mitoi, Marian Valentin Moldoveanu and Codrut-Ioan Turlea

Volume 18, issue 159, 2020

Innovations in Financial Audit based on Emerging Technologies pp. 513

Lavinia Mihaela Cristea

Does Identification with the Firm and Profession Mitigate Outcome Effect on Auditors’ Decisions? pp. 532

Anna J. Johnson-Snyder and Brenda L. Killingsworth

Risk Analysis in Financial Audit using the Trust Function Method pp. 542

Florentin-Emil Tanasa and Florian Nuta

The External Public Audit in the Member States of the European Union: Between Standard Typology and Diversity pp. 555

Cristina-Petrina Trincu-Dragusin and Aurelia Stefanescu

Information Transparency on Financial Markets, an International View pp. 568

Irina Diana Iordache

The Inter-conditioning between Corporate Governance and Financial Performance pp. 578

Tatiana Danescu and Maria-Alexandra Popa

The Perception of the Representatives of the Accounting Profession from Romania on the Relationship Between Conservatism and True and Fair View pp. 585

Claudia Catalina Ciocan, Iuliana Georgescu and Mihai Carp

Volume 17, issue 156, 2019

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 pp. 619

Daniel Botez

Using the GiPlot Online Interactive Tool to Explore Business and Financial Data in the Context of the Ex Post Component of the Audit pp. 628

Dinu Airinei and Daniel Homocianu

Financial Auditor Profession’s Attractiveness for Y Generation (Millennials) pp. 642

Adriana Tiron-Tudor, Melinda Timea Fulop and George Silviu Cordos

Expanded Audit Reports and Audit Fees – A Content Analysis on the Romanian Banking Sector pp. 653

Oana-Marina Batae

The Influence of Audit Opinion on the Degree of Real Earnings Management. The Case of Romanian Listed Companies pp. 666

Mihai Carp and Iuliana Eugenia Georgescu

Connection Between Controlling Department and Management – Premise for Achieving Organizational Objectives pp. 680

Ovidiu Constantin Bunget and Anca Ioana Brinduse

Tax Evasion in the Countries of the European Union - Challenges for Professionals pp. 689

Silviu Dutulescu and Ileana Nisulescu-Asfrahzadeh

Volume 17, issue 155, 2019

Assessing Comparability of Accounting Information Using Panel Data Analysis pp. 441

Ioan-Bogdan Robu, Ionut Viorel Herghiligiu, Bogdan Budeanu and Sorin Chiru

Internal Audit in the Era of Continuous Transformation. Survey of Internal Auditors in Romania pp. 452

Cezar Furtuna and Adela Ciucioi

Comparative Study on the Organization of Internal Public Audit in Albania and Romania pp. 473

Nensi Xhani, Marioara Avram, Ilir Mece and Latif Cela

Aspects Regarding the Changes to the Independent Auditor’s Report. The Case of Public Interest Entities pp. 486

Denis Adrian Levanti

The Influences of Corporate Governance Mechanism towards Company’s Financial Performance pp. 496

Ready Wicaksono, Dasriyan Saputra and Hairul Anam

The Influence of Cryptocurrency Bitcoin over the Romanian Capital Market pp. 507

Stefan-Cosmin Danila and Ioan-Bogdan Robu

Analysis of the Relationship between Accounting and Sustainable Development. The Role of Accounting and Accounting Profession on Sustainable Development pp. 520

Elena Nechita

Volume 17, issue 154, 2019

Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation pp. 247

Ovidiu Constantin Bunget, Adriana Tiron-Tudor and Anca Diana Sumanaru

Insights on the New Coordinates in Internal Audit pp. 261

Victoria Stanciu and Crina Seria

The Influence of Free Float Shares and Audit Quality on Company Performance: Evidence from Indonesia pp. 274

Sailendra Sailendra, Etty Murwaningsari and Sekar Mayangsari

Perceptions Regarding the Impact of IFRS 15 - Illustrative Examples Step by Step pp. 283

Nicoleta Farcane, Rodica Gabriela Blidisel, Ovidiu Constantin Bunget and Alin Dumitrescu

The Security of Accounting Information – a Perception-Based Analysis of the Practitioners from Romania pp. 298

Sinziana-Maria Rindasu

Transparency of Real Estate Markets: Conceptual and Empirical Evidence pp. 306

Elena Ionascu, Marilena Mironiuc and Ion Anghel

The Determinants of Cross-Border Acquisitions: Evidence from Romania pp. 327

George Marian Aevoae and Iuliana Eugenia Georgescu

Volume 17, issue 153, 2019

The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level pp. 79

Ioan-Bogdan Robu, Costel Istrate and Ionut Viorel Herghiligiu

Audit Quality and Several of Its Determinants pp. 93

Ionela-Corina Chersan

Hedge Accounting: An Auditor’s Perspective pp. 106

J. P. Singh

Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS pp. 114

Claudia Catalina Ciocan

Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case pp. 124

Edona Perjuci, Hysen Ismajli and Ardiana Bunjaku

Theoretical Approach between the Soft and Hard Law in the Context of Corporate Governance pp. 134

Nicolae Magdas and Melinda Timea Fulop

Mission, Vision, and Values of Organizations, the Catalysts of Corporate Social Responsibility pp. 142

Mihaela Dumitrascu and Liliana Feleaga