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The Audit Financiar journal

2016 - 2018

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

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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

Volume 15, issue 148, 2017

Audit Financiar Journal in 2017 pp. 593 Downloads
Madalina Dumitru
Accounting research in Romania: state of affairs, possible causes and deviations pp. 595 Downloads
Ionela-Corina Chersan
Impression management – an international perspective pp. 605 Downloads
Maria-Silvia Sandulescu
Empirical study regarding the integrated reporting practices in Europe pp. 613 Downloads
Alina Bratu
Organizational culture and internal control pp. 628 Downloads
Sorin Domnisoru, Radu Ogarca and Isabela Dragomir
The digital economic chain – ICT in the loop of the OECD regulations pp. 655 Downloads
Ramona Jurubita
The economic implications of international migration – an analysis of capital remittances applied to Romania pp. 667 Downloads
Maria – Monica Haralambie and Bogdan Stefan Ionescu
Consulting provided by the internal public audit function pp. 677 Downloads
Vasile Cosmin Nicula
Sensitivity analysis for the determinants of investment appraisal pp. 686 Downloads
Shujahat Haider Hashmi, Munawar Hussain, Raja Muhammad Ahsan Ilyas and Muhammad Asif Khan

Volume 15, issue 147, 2017

Using fuzzy c-means clustering algorithm in financial health scoring pp. 385 Downloads
Pinar OKAN Gokten, Furkan Baser and Soner Gokten
The perceived suitability of management accounting information: a contingency based investigation pp. 395 Downloads
Ewelina Zarzycka, Justyna Dobroszek, Cristina Circa and Alina Almasan
Bankruptcy risk prediction models based on artificial neural networks pp. 418 Downloads
Doina Prodan-Palade
Performance audit in public institutions in the Czech Republic pp. 430 Downloads
Richard Pospisil
The evolution of the internal auditing function in the context of corporate transparency pp. 440 Downloads
Melinda Timea Fülöp and Szabolcs Vilmos Szekely
The Excel Data Mining Add-in. Applications in audit and financial reports pp. 451 Downloads
Daniel Homocianu and Dinu Airinei
Required conditionalities in applying public choice theory in the field of public utility services pp. 469 Downloads
Alexandru Bociu

Volume 15, issue 146, 2017

Financial structure signalling to auditors` pricing pp. 207 Downloads
Etumudon Ndidi Asien
The implications of IFRS adoption on foreign direct investment in poor countries pp. 218 Downloads
Catalina Florentina Pricope
CSR organisational taxonomy and job characteristics on performance: SME case studies pp. 230 Downloads
Edward Wong Sek Khin, Thanalechumy Seeramulu, Rusnah Muhamad, Mohammad Nazri and Wee-Yeap Lau
The hidden costs of self-management services in the accounting activity of a company pp. 244 Downloads
Gary Cokins, Sorinel Capusneanu, Dan Ioan Topor and Oana Raluca Ivan
The role of the internal control systems implementation in the corruption prevention process for the Romanian public entities pp. 254 Downloads
Carmen Pirvan and Ileana Nisulescu
Sectorial evolutions in former communist economies, current EU members pp. 266 Downloads
Catalina Motofei
Aspects concerning the internal audit of inventories pp. 276 Downloads
Cristina Iovu

Volume 15, issue 145, 2017

Evolutions and tendencies regarding the Romanian transfer pricing legislation: is there a need for change? pp. 65 Downloads
Ioana Neacsu and Liliana Feleaga
Integrated reporting and board features pp. 83 Downloads
Rares Hurghis
The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange pp. 93 Downloads
Samin Kohansal, Shoeyb Rostami and Zeynab Rostami
Hedge accounting under IFRS 9: an analysis of reforms pp. 103 Downloads
Jatinder Pal Singh
IFRS 16 “Leases” – consequences on the financial statements and financial indicators pp. 114 Downloads
Marian Sacarin

Volume 14, issue 144, 2016

Accounting standards that appeal to the professional pp. 1325 Downloads
Alain Burlaud and Maria Niculescu
The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange pp. 1335 Downloads
Ioana Sofian
Internal control and auditing – a necessity for responsible reporting and managerial usefulness of accounting information pp. 1349 Downloads
Alina-Teodora Ciuhureanu
Study regarding the impact of cultural factors on management accounting systems pp. 1359 Downloads
Flavius-Andrei Guinea
Financial risk identification and control of cross border merger and acquisition enterprises pp. 1368 Downloads
Yuanyuan Sui and Adelina DUMITRESCU – Peculea
Editorial pp. 1378 Downloads
Editorial Board

Volume 14, issue 142, 2016

The development of the social audit concept in Romania pp. 1101 Downloads
Ioana Iuliana Grigorescu and Camelia Daniela Hategan
A comprehensive conceptual profile on control pp. 1114 Downloads
Sorin Domnisoru, Radu Ogarca and Cosmin Baloi
The importance of professional judgement applied in the context of the International Financial Reporting Standards pp. 1127 Downloads
Ionela Ivan
Study regarding the creative accounting techniques in management accounting pp. 1136 Downloads
Flavius-Andrei Guinea
Aspects of the impact of interest rate development on the probability of default pp. 1149 Downloads
Luminita Gabriela Istrate, Bogdan Stefan Ionescu and Maria-Monica Haralambie

Volume 14, issue 141, 2016

Internal audit practices and trends in Romania and worldwide pp. 987 Downloads
Ionela-Corina Chersan
Trends and priorities in internal audit pp. 1003 Downloads
Victoria Stanciu
Measuring the value of internal audit in the banking industry pp. 1009 Downloads
Clara-Iulia Zinca (Voiculescu)
Organizational environment factors associated with corporate social responsibility: effects on communication and guanxi relationship between supervisors and subordinates in SMEs pp. 1025 Downloads
Edward WONG SEK Khin, Yap Poh Lian, Wee-Yeap Lau and Rusnah Muhamad

Volume 14, issue 140, 2016

Corporate qualitative and quantitative assessment pp. 868 Downloads
Maria – Monica Haralambie and Bogdan ?tefan Ionescu
The implications of financial performance on stock exchange indicators of listed companies: empirical evidence for the Romanian capital market pp. 875 Downloads
Iulia-Oana ?tefan(belcic-?tefan)
Study regarding the relevance of the accounting subjects in the economic vocational training of non-accountant specialists pp. 897 Downloads
Galina Badicu and Svetlana Mihaila
Model for dimensioning the audit structures in the public sector pp. 909 Downloads
Elena Doina Dascalu
The main causes of corruption in Romania pp. 918 Downloads
Silviu Dutulescu and Ileana Ni?ulescu-Ashrafzadeh

Volume 14, issue 139, 2016

The integrated reporting system: a new accountability enhancement tool for public sector entities pp. 747 Downloads
Tudor Oprisor, Adriana Tiron-Tudor and Cristina Silvia Nistor
Accounting policies and practices applicable for the impairment of assets that generate income other than cash flows pp. 761 Downloads
Marinela Daniela Manea
Accounting truth and its assurance in entities from the Republic of Moldova pp. 769 Downloads
Viorel Turcanu and Irina Golocialova
Considerations regarding the regulation, accounting and audit of bank deposits pp. 781 Downloads
Marioara Avram and Veronel Avram
Performance management through budgets. Drafting and launching the company’s sales budget pp. 789 Downloads
Adriana Mihaela Ionescu and Cristina Elena Bîgioi

Volume 14, issue 138, 2016

Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis pp. 634 Downloads
Nadia Albu and Ioana Palarie
Factors supporting an adequate sizing of internal audit departments in the public sector pp. 642 Downloads
Elena Doina Dascalu
History of auditing in Russia. Periodization and challenges of development pp. 651 Downloads
Iurii N. Guzov
Financial and non-financial reporting in Romanian entities operating in agriculture, forestry, and fishery pp. 659 Downloads
Mihaela Mocanu and Aureliana-Geta Roman
Information security – a new challenge for the young and future financial auditors pp. 670 Downloads
Sînziana-Maria Rînda?u
Corruption in Romania pp. 680 Downloads
Silviu Du?ulescu and Ileana Ni?ulescu-Ashrafzadeh

Volume 14, issue 137, 2016

The relationship between the audit committee pp. 518 Downloads
Emilia Vasile and Daniela Mitran
Financial products as alternatives to traditional deposits pp. 526 Downloads
Cristina Lidia Manea
Relationship between risk and transparency in the financial statements of professional services entities pp. 540 Downloads
Mirela Elena Nichita and Marcel Vulpoi
An analysis of budgetary goals impacting organizational performance pp. 551 Downloads
Cheok MUI Yee, Edward WONG SEK Khin and Kamisah Ismail
Considerations on the selection and prioritization of information security solutions pp. 564 Downloads
Maria Cristina Radulescu

Volume 14, issue 136, 2016

The rights of shareholders – basic principle of corporate governance by means of case-specific jurisprudence pp. 401 Downloads
Adrian Doru Bîgioi and Cristina Elena Dumitru
Boardroom diversity and audit fees: director ethnicity, independence and nationality pp. 413 Downloads
Salau ABDULMALIK O. and Ayoib CHE Ahmad
Corporate responsibility reporting according to Global Reporting Initiative: an international comparison pp. 424 Downloads
Ionela-Corina Chersan
An analysis of corruption: the American continent versus Romania pp. 436 Downloads
Silviu Du?ulescu and Ileana Ni?ulescu-Ashrafzadeh
The macroeconomic analysis of public goods and their influence in the region of Czech Republic pp. 444 Downloads
Richard Pospíšil

Volume 14, issue 134, 2016

Transfer pricing documentation – an efficient measure for combating the base erosion and profit shifting? pp. 183 Downloads
Liliana Feleaga and Ioana Neac?u
Human capital reporting in Romania: from corporate costs to social responsability and vocational training pp. 195 Downloads
Daniela Mardiros,, Roxana Dicu and Mihai Carp
Interdependencies between corporate governance and financial audit: evidence from the Romanian Stock Exchange pp. 206 Downloads
Florin Dobre
The impact of auditing on green information and communication technologies pp. 217 Downloads
Laura-Diana Radu
Madalina Dumitru and Raluca-Gina Gu?e

Volume 14, issue 133, 2016

The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS pp. 65 Downloads
Ioan Robu, Maria Grosu and Costel Istrate
Empirical Study regarding the Influence of the Quality of Financial Information on the Value of Listed Companies pp. 78 Downloads
Mihai Carp
A Study on the Relevance of the Goodwill Impairment in Context of Audit Partner`s Rotation pp. 88 Downloads
Mihaela Dumitrascu and Radu-Daniel Loghin
Research Regarding the Use of IT Instruments in Financial Audit pp. 95 Downloads
Cristina Caranica
The Influence of Reporting Intangible Capital on the Performance of Romanian Companies pp. 103 Downloads
Cristina Precob and Marilena Mironiuc
External Audit - A New Open Data Approach pp. 115 Downloads
Elena Doina Dascalu
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