The Audit Financiar journal
2016 - 2024
From Chamber of Financial Auditors of Romania
Bibliographic data for series maintained by Dumitru Valentin Florentin ().
Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.
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
Volume 16, issue 152, 2018
- Commitment to public interest in audit – an imperative of strengthening trust in the profession pp. 527

- Alexandra Ardelean and Adriana Tiron-Tudor
- Public internal audit – the awareness and necessity assumption. An investigation of the Romanian reality pp. 544

- 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

- Nataliia Shalimova and Iryna Androshchuk
- Reporting of subsequent events in financial statements – between obligation and necessity pp. 571

- Camelia-Daniela Hategan and Andreea-Claudia Crucean
- Does IFRSs adoption contribute to the protection of minority investors? pp. 584

- Bogdan Dima, Stefana Maria Dima and Miruna Nachescu
- Auditor Selection in Borsa Istanbul pp. 599

- Aree Saeed Mustafa, Luqman Muhammed Saeed and Nishtiman Hashim Mohammed
- Internal auditing quality in the banking sector of Kosovo pp. 610

- Arber H. Hoti and Arben Dermaku
Volume 16, issue 151, 2018
- Can accounting standardization serve the public interest? pp. 365

- Alain Burlaud
- Determinants of audit delay: evidence from manufacturing sector of Indonesia pp. 373

- 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

- Daniel Homocianu, Dinu Airinei and Ciprian Turturean
- The importance of financial accounting auditing in the identification of economic criminal activities pp. 398

- Emilia Vasile and Petrisor Gruia
- Communication Ethics in Audit pp. 407

- 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

- Anggita Langgeng Wijaya and Bandi
Volume 16, issue 150, 2018
- Exploratory study on accounting and taxation of virtual currencies by Romanian companies pp. 239

- Mirela Paunescu
- New tendencies in audit reporting, examples of good practices BVB pp. 249

- Melinda Timea Fulop
- Auditor's Liability and Methods for its Limitation pp. 261

- Nicolae Magdas
- Internal control systems in the European Union Member pp. 270

- Carmen Pirvan and Ileana Nisulescu
- Malaysia’s SMEs credit industry: CSR taxanomy activities pp. 278

- Edward Wong Sek Khin, Moghavvemi Sedigheh, Lee Su Teng and Rusnah Muhamad
- Improving information - a necessity in substantiating the accounting decision pp. 285

- Sabina-Cristina Necula
- The auditor’s role in the context of the accounting regulations evolution pp. 293

- Ionela POIDA (ivan)
Volume 16, issue 149, 2018
- Accounting: what balance is there between universality and contingency? pp. 89

- 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

- Maria Huian, Marilena Mironiuc and Mihaela Chiriac
- Audit opinion impact in the investors’ perception – empirical evidence on Bucharest Stock Exchange pp. 111

- Tatiana Danescu and Ovidiu Spatacean
- Determinants of employees’ psychological ownership on budgetary slack pp. 122

- Cheok Mui Yee, Edward Wong Sek Khin and Kamisah Ismail
- Information security challenges - vulnerabilities brought by ERP applications and cloud platforms pp. 131

- Sinziana-Maria Rindasu
- Risks of cyber attacks on financial audit activity pp. 140

- Cristina Raluca Gh. Popescu and Gheorghe N. Popescu
- The diversification of income sources in the higher education public institutions budgets pp. 148

- Oana Chirica and Bogdan Puscas
- On hedge effectiveness assessment under IFRS 9 pp. 157

- Jatinder Pal Singh