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Audit Financiar
ISSN 1583-5812 · Chamber of Financial Auditors of Romania · 145 articles in the index
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Analysis of the Effect of Environmental Sustainability Investment on Resource Efficiency
Corporate environmental sustainability and accountability rank among leading factors in the agenda for many companies, given that they are compelled to report on it. Thus, companies make investments in activities that concern corporate sustainability to enforce compliance but make profits…
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Business Innovation through Generative Artificial Intelligence: A Patent Analysis
Generative Artificial Intelligence (GenAI) has the potential to contribute to the reconfiguration of processes and to increase the level of innovation in the business environment. However, current research highlights that GenAI-based commercial applications are still in a ‘ferment phase’, with…
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Forecasting Budget Revenues Using the ARIMA Time Series Model
In recent decades, information has become one of the most important resources of a company, and modern management, based on flexibility and dynamism, requires complex and operational information. But how relevant, pertinent and in time information can be obtained? What methods and tools can be used…
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Artificial Intelligence in Financial Auditing: between Procedural Efficiency and Professional Reasoning
The transformation of financial auditing through digitization, big data, and artificial intelligence is one of the most important challenges and opportunities for the contemporary accounting profession. The research aims to investigate how auditors and other professionals in the field of auditing…
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The Evolution of Sustainability Reporting and Challenges of Financial Auditors
This study examines the evolution of sustainability reporting in the Romanian energy sector, based on the reports of two major operators for the period 2011-2024. A mixed-methodology approach was employed, which included the analysis of lexical frequencies, a comparative evaluation of the structure…
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Connectivity in Integrated Reports. A Systematic Approach to Understanding the Synergies
Many companies have adopted integrated reporting by combining financial and non-financial data into one single report, responding to the stakeholders' increasing demand for more comprehensive and transparent information. Therefore, the present study aims to explore how the reporting practices of…
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Assessing the Impact of Emerging Technologies in Auditing: A Technology Acceptance Model Based Study
The digital transformation of the auditing profession is accelerating as firms adopt technologies such as artificial intelligence, blockchain, big data analytics, and robotic process automation. While a growing body of international literature documents the benefits and risks of these tools, there…
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Interactions between Accounting Transparency, Corporate Governance and Audit: A Bibliometric Analysis
The study analyses bibliometric literature on the tripartite relationship between accounting transparency, corporate governance and auditing. The objective of the paper is to identify current research trends and predominant themes, while highlighting gaps in the literature in order to propose…
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The Transformative Impact of Digitalization and Artificial Intelligence on Audit Efficacy and Fraud Risk Management
The last 5 years have brought unprecedented paradigm shifts for the audit industry. The economy of the last decade, fueled by increasingly complex financial transactions and rapid technological advances, is shaping the perspectives of internal and external users of accounting information. This…
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Artificial Intelligence and the Financial Performance of Economic Entities
In the context of digital advancement, artificial intelligence becomes a strategic and significant element for economic entities, with multidimensional influences on them, namely on operational and decision-making processes, as well as on financial performance. The return on equity has consistently…
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Gender Diversity and Corporate Governance of Companies Listed on the Bucharest Stock Exchange
In the current context, characterised by the growing importance of corporate governance and plurality in leadership structures, gender diversity represents a relevant factor in analysing companies' financial performance, as well as in their compliance with and dissemination of various types of…
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The Auditor Prepared for the Era of Artificial Intelligence: Competencies, Roles, and Implications for Professional Bodies
Artificial intelligence (AI) is fundamentally reshaping the auditing profession, challenging traditional competency frameworks and redefining the scope of the auditor’s role. This study is based on the premise that, beyond traditional financial audit tasks, the contemporary auditor is increasingly…
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Bibliometric Analysis of Sustainability Reporting Assurance: A Comprehensive Review of Global Research Trends and Emerging Topics
This paper analyses the intellectual structure of research on the audit and assurance of extra-financial reports, with the dual objective of mapping the intellectual structure of the field and identifying avenues for further inquiry. Employing bibliometric techniques and co-word analysis on data…
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Fraud Detection through Emerging Applications - AI Agents
Audit procedures are constantly evolving from the initial stage of sampling and fully human reasoning to that of automation and digitized processing of financial and accounting information. These transformations, however, are of a dual nature: on the one hand, advanced technologies for collection…
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The Role of ERP Systems and of Artificial Intelligence in Auditing Organizational Sustainability and Progress
The intersection of digital technologies and sustainability has become very important for researchers and practitioners as a result of the expansion of the phenomenon of artificial intelligence (AI) and digitalization. Integrated ERP systems and technologies based on artificial intelligence (AI)…
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Auditing in the Twin Transition Era: Between Professional Judgment, Sustainability Assurance, and Agentic AI – Challenges and Future Directions
This study investigates how the convergence between digital transformation and the sustainability transition – commonly referred to as the Twin Transition – is reshaping financial auditing in the context of emerging autonomous technologies such as Agentic AI. An exploratory qualitative approach is…
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Changes in Accounting Estimates. Exploring Impact and Trends
This study explores the frequency and distribution of changes in accounting estimates across different industries and company sizes, and develops a typology of firms: one time-changers, occasional changers and chronical changers. The findings indicate that industries characterized by complex…
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Sustainability in the Public Health System, between Regulation, Reporting and Change Management
This study analyzes how sustainability principles are integrated in public hospitals in Romania. In a context marked by increasing European regulatory pressures (CSRD/ESRS) and increased social expectations, public hospitals should adapt, even in the absence of an explicit legal obligation. The…
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Sustainability, Digitalization and Artificial Intelligence – Impact on the Transformation of the Role of Audit Committee in the Context of Modern Corporate Governance
In an increasingly complex and regulated economic context, audit committees (AC) are becoming a strategic pillar of modern corporate governance. The accelerated advance of artificial intelligence (AI) and the new sustainability reporting requirements (CSRDS, ESRS) are transforming the role of these…
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From Tax Avoidance to Tax Compliance - Realities and Trends in Financial Reporting in Romania
Most of the financial and accounting empirical studies on Romanian companies analyse populations or samples of companies listed on the Bucharest Stock Exchange, either on the regulated market or on the alternative AeRo market. This study aims to analyse accounting data provided by unlisted…