The Audit Financiar journal

2016 - 2025

From Chamber of Financial Auditors of Romania
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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

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

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)

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

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

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

Financial structure signalling to auditors` pricing pp. 207: Etumudon Asien
The implications of IFRS adoption on foreign direct investment in poor countries pp. 218: Catalina Florentina Pricope
CSR organisational taxonomy and job characteristics on performance: SME case studies pp. 230: 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: 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: Carmen Pirvan and Ileana Nisulescu
Sectorial evolutions in former communist economies, current EU members pp. 266: Catalina Motofei
Aspects concerning the internal audit of inventories pp. 276: Cristina Iovu

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