The Audit Financiar journal

2016 - 2025

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

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

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

Internal audit practices and trends in Romania and worldwide pp. 987: Ionela-Corina Chersan
Trends and priorities in internal audit pp. 1003: Victoria Stanciu
Measuring the value of internal audit in the banking industry pp. 1009: 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: Edward WONG SEK Khin, Yap Poh Lian, Wee Yeap Lau and Rusnah Muhamad

Corporate qualitative and quantitative assessment pp. 868: 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: Iulia-Oana ?tefan(belcic-?tefan)
Study regarding the relevance of the accounting subjects in the economic vocational training of non-accountant specialists pp. 897: Galina Badicu and Svetlana Mihaila
Model for dimensioning the audit structures in the public sector pp. 909: Elena Doina Dascalu
The main causes of corruption in Romania pp. 918: Silviu Dutulescu and Ileana Ni?ulescu-Ashrafzadeh

The integrated reporting system: a new accountability enhancement tool for public sector entities pp. 747: 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: Marinela Daniela Manea
Accounting truth and its assurance in entities from the Republic of Moldova pp. 769: Viorel Turcanu and Irina Golocialova
Considerations regarding the regulation, accounting and audit of bank deposits pp. 781: Marioara Avram and Veronel Avram
Performance management through budgets. Drafting and launching the company’s sales budget pp. 789: Adriana Mihaela Ionescu and Cristina Elena Bîgioi

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

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

The rights of shareholders – basic principle of corporate governance by means of case-specific jurisprudence pp. 401: Adrian Doru Bîgioi and Cristina Elena Dumitru
Boardroom diversity and audit fees: director ethnicity, independence and nationality pp. 413: Salau ABDULMALIK O. and Ayoib CHE Ahmad
Corporate responsibility reporting according to Global Reporting Initiative: an international comparison pp. 424: Ionela-Corina Chersan
An analysis of corruption: the American continent versus Romania pp. 436: 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: Richard Pospíšil

Transfer pricing documentation – an efficient measure for combating the base erosion and profit shifting? pp. 183: Liliana Feleaga and Ioana Neac?u
Human capital reporting in Romania: from corporate costs to social responsability and vocational training pp. 195: Daniela Mardiros,, Roxana Dicu and Mihai Carp
Interdependencies between corporate governance and financial audit: evidence from the Romanian Stock Exchange pp. 206: Florin Dobre
The impact of auditing on green information and communication technologies pp. 217: Laura-Diana Radu
ASSURANCE OF INTEGRATED REPORTS: THE STATE OF THE ART pp. 227: Madalina Dumitru and Raluca-Gina Gu?e

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