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The Audit Financiar journal

2016 - 2019

From Chamber of Financial Auditors of Romania
Bibliographic data for series maintained by Dumitru Valentin Florentin ().

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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 Downloads
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 Downloads
Dinu Airinei and Daniel Homocianu
Financial Auditor Profession’s Attractiveness for Y Generation (Millennials) pp. 642 Downloads
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 Downloads
Oana-Marina Batae
The Influence of Audit Opinion on the Degree of Real Earnings Management. The Case of Romanian Listed Companies pp. 666 Downloads
Mihai Carp and Iuliana Eugenia Georgescu
Connection Between Controlling Department and Management – Premise for Achieving Organizational Objectives pp. 680 Downloads
Ovidiu Constantin Bunget and Anca Ioana Brinduse
Tax Evasion in the Countries of the European Union - Challenges for Professionals pp. 689 Downloads
Silviu Dutulescu and Ileana Nisulescu-Asfrahzadeh

Volume 17, issue 155, 2019

Assessing Comparability of Accounting Information Using Panel Data Analysis pp. 441 Downloads
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 Downloads
Cezar Furtuna and Adela Ciucioi
Comparative Study on the Organization of Internal Public Audit in Albania and Romania pp. 473 Downloads
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 Downloads
Denis Adrian Levanti
The Influences of Corporate Governance Mechanism towards Company’s Financial Performance pp. 496 Downloads
Ready Wicaksono, Dasriyan Saputra and Hairul Anam
The Influence of Cryptocurrency Bitcoin over the Romanian Capital Market pp. 507 Downloads
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 Downloads
Elena Nechita

Volume 17, issue 154, 2019

Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation pp. 247 Downloads
Ovidiu Constantin Bunget, Adriana Tiron-Tudor and Anca Diana Sumanaru
Insights on the New Coordinates in Internal Audit pp. 261 Downloads
Victoria Stanciu and Crina Seria
The Influence of Free Float Shares and Audit Quality on Company Performance: Evidence from Indonesia pp. 274 Downloads
Sailendra Sailendra, Etty Murwaningsari and Sekar Mayangsari
Perceptions Regarding the Impact of IFRS 15 - Illustrative Examples Step by Step pp. 283 Downloads
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 Downloads
Sinziana-Maria Rindasu
Transparency of Real Estate Markets: Conceptual and Empirical Evidence pp. 306 Downloads
Elena Ionascu, Marilena Mironiuc and Ion Anghel
The Determinants of Cross-Border Acquisitions: Evidence from Romania pp. 327 Downloads
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 Downloads
Ioan-Bogdan Robu, Costel Istrate and Ionut Viorel Herghiligiu
Audit Quality and Several of Its Determinants pp. 93 Downloads
Ionela-Corina Chersan
Hedge Accounting: An Auditor’s Perspective pp. 106 Downloads
J. P. Singh
Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS pp. 114 Downloads
Claudia Catalina Ciocan
Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case pp. 124 Downloads
Edona Perjuci, Hysen Ismajli and Ardiana Bunjaku
Theoretical Approach between the Soft and Hard Law in the Context of Corporate Governance pp. 134 Downloads
Nicolae Magdas and Melinda Timea Fulop
Mission, Vision, and Values of Organizations, the Catalysts of Corporate Social Responsibility pp. 142 Downloads
Mihaela Dumitrascu and Liliana Feleaga

Volume 16, issue 152, 2018

Commitment to public interest in audit – an imperative of strengthening trust in the profession pp. 527 Downloads
Alexandra Ardelean and Adriana Tiron-Tudor
Public internal audit – the awareness and necessity assumption. An investigation of the Romanian reality pp. 544 Downloads
Victoria Stanciu
Development of approaches to definition, classification and evaluation of "expectations gap" in the broader context of engagements provided by certified auditors pp. 553 Downloads
Nataliia Shalimova and Iryna Androshchuk
Reporting of subsequent events in financial statements – between obligation and necessity pp. 571 Downloads
Camelia-Daniela Hategan and Andreea-Claudia Crucean
Does IFRSs adoption contribute to the protection of minority investors? pp. 584 Downloads
Bogdan Dima, Stefana Maria Dima and Miruna-Lucia Nachescu
Auditor Selection in Borsa Istanbul pp. 599 Downloads
Aree Saeed Mustafa, Luqman Muhammed Saeed and Nishtiman Hashim Mohammed
Internal auditing quality in the banking sector of Kosovo pp. 610 Downloads
Arber H. Hoti and Arben Dermaku

Volume 16, issue 151, 2018

Can accounting standardization serve the public interest? pp. 365 Downloads
Alain Burlaud
Determinants of audit delay: evidence from manufacturing sector of Indonesia pp. 373 Downloads
Irine Herdjiono and Nanik Sutanti
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 pp. 382 Downloads
Daniel Homocianu, Dinu Airinei and Ciprian Ionel Turturean
The importance of financial accounting auditing in the identification of economic criminal activities pp. 398 Downloads
Emilia Vasile and Petrisor Gruia
Communication Ethics in Audit pp. 407 Downloads
Anca Irina Tiura and Alina Domnisor
The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock Exchange pp. 415 Downloads
Anggita Langgeng Wijaya and Bandi

Volume 16, issue 150, 2018

Exploratory study on accounting and taxation of virtual currencies by Romanian companies pp. 239 Downloads
Mirela Paunescu
New tendencies in audit reporting, examples of good practices BVB pp. 249 Downloads
Melinda Timea Fulop
Auditor's Liability and Methods for its Limitation pp. 261 Downloads
Nicolae Magdas
Internal control systems in the European Union Member pp. 270 Downloads
Carmen Pirvan and Ileana Nisulescu
Malaysia’s SMEs credit industry: CSR taxanomy activities pp. 278 Downloads
Edward Wong Sek Khin, Moghavvemi Sedigheh, Lee Su Teng and Rusnah Muhamad
Improving information - a necessity in substantiating the accounting decision pp. 285 Downloads
Sabina-Cristina Necula
The auditor’s role in the context of the accounting regulations evolution pp. 293 Downloads
Ionela POIDA (ivan)

Volume 16, issue 149, 2018

Accounting: what balance is there between universality and contingency? pp. 89 Downloads
Alain Burlaud and Geneviève Causse
Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows pp. 101 Downloads
Maria Huian, Marilena Mironiuc and Mihaela Chiriac
Audit opinion impact in the investors’ perception – empirical evidence on Bucharest Stock Exchange pp. 111 Downloads
Tatiana Danescu and Ovidiu Spatacean
Determinants of employees’ psychological ownership on budgetary slack pp. 122 Downloads
Cheok Mui Yee, Edward Wong Sek Khin and Kamisah Ismail
Information security challenges - vulnerabilities brought by ERP applications and cloud platforms pp. 131 Downloads
Sinziana-Maria Rindasu
Risks of cyber attacks on financial audit activity pp. 140 Downloads
Cristina Raluca Gh. Popescu and Gheorghe N. Popescu
The diversification of income sources in the higher education public institutions budgets pp. 148 Downloads
Oana Chirica and Bogdan Puscas
On hedge effectiveness assessment under IFRS 9 pp. 157 Downloads
Jatinder Pal Singh
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