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Audit Financiar
ISSN 1844-8801 · Chamber of Financial Auditors of Romania · 175 articles in the index
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External Public Audit and Contemporary Challenges: Promoting an Integrated Framework for Performance, Resilience, and Sustainability
External public audit, as an independent activity designed to assess the legality, regularity, and performance of public fund management, faces multiple and complex challenges today. Coming from both external and internal environments, these challenges fuel paradigm shifts and changes in external…
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Research on Professionals' Perceptions of Digitalization in Accounting
In the context of the rapid advancement of technology and the increasing demand for speed, accuracy, and transparency of information, digitalization in accounting has become a necessity for responding to the global challenges faced by economic entities and their diverse stakeholders. From this…
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Fair Value Complexity and the Audit Risk
This paper checks if the auditors in an emergent context, where the fair value (FV) concept, its implementation and audit are relatively new, are aware of the estimation risk induced by the valuation process (the FV provider and FV disclosure), depending on the quality of internal control (IC). An…
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Credit Scoring – General Approach in the IFRS 9 Context
With the coming into force of the standard IFRS 9 – Financial Instruments, in January 2018, financial institutions passed from an incurred loss model to a forward-looking model for the computation of impairment losses. As such, the IFRS 9 models use point-in-time, estimates of Probability of…
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The Influence of Integrated Systems on Company Performance and Sustainability
In this paper, the authors investigated the evolution of ERP-type integrated information systems and analysed the presentation of their main concepts and features, limited to the performance and sustainable development of the enterprise. Integrated ERP systems play an important role in managing and…
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A Measure of Tax Burden for the Companies Listed on the AeRo Segment of the Bucharest Stock Exchange
Tax pressure can be calculated at the macroeconomic level, but also at the microeconomic level, by analysing the data provided by companies in their financial statements, or by authorities giving official statistics. In this study, the authors adapt a formula for the calculation of the effective…
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Effects of the Covid-19 Pandemic Estimated in the Financial Statements and the Auditor`s Report
The COVID-19 pandemic had a significant impact on all aspects of life, but also on the financial reporting of companies and on the activity of auditors. The paper aims to highlight the importance of reporting in the financial statements the subsequent events caused by the COVID-19 pandemic, but…
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Convergent and Divergent Elements in the Reporting of Key Audit Matters at the Level of the Banking Sector from Central and Eastern Europe
The current economic turmoil manifested at international and national level is influencing the banking sector, situation which calls for an innovative approach to the informational value of the independent auditor’s report. In order to reduce the information asymmetry of the audit reports from a…
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Convergence to IFRS in Romania – Score per Minute
The current stage of evolution of our society includes the extension of economic, social and political phenomena beyond the physical boundaries that history has drawn and thus requires a change in approach to accounting by adapting specific practices to the new needs of the market. The impact of…
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The Implications of the Audit Committee in the Financial Reporting of the Entities Listed on the Bucharest Stock Exchange
Over time social and economic events have reflected that the role of supervisory committees and especially of audit committees within entities is essential for ensuring sustainable development, increasing transparency and confidence. The purpose of the paper is to study the role of the audit…
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Risks Associated with Threats Related to Disruptive Technologies in the Current Financial Systems Context
The subject of the study is the analysis of the risks associated with threats generated by disruptive technologies in the context of current financial information systems of the entities. The phenomenon of cybercrime, facilitated by the development of Artificial Intelligence, Deep Learning and the…
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The Value Relevance of Non-Financial Reporting in Determining the Market Value of Equity
The value relevance of non-financial reporting is a topic of interest in the academic literature, the results of empirical research being often contradictory. In this context, the research objective is analysing the extent to which the disclosure of non-financial information related to sustainable…
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Reconsidering Budgeting after the COVID-19 Outbreak
The financial field is experiencing unprecedented changes, as the effects of the COVID-19 outbreak are unraveling. One of the main challenges the managers have to face is the elaboration and implementation of the budgets. During 2020, companies worldwide had to continuously adjust the budgets which…
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Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange
The complexity of related party transactions may lead to subjective interpretations of their reporting requirements. The objective of the paper is to examine the nature of significant transactions with related parties, how they were reported in accordance with legal requirements, and how the…
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The Determinants of the Financial Reporting Quality: Empirical Evidence for Romania
The issue of the financial reporting quality has aroused the interest of several researchers whose views converge on the idea that it can be influenced both by factors related to the internal environment of the company, the corporate governance system, the activity of auditors and not only, and…
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Considerations Regarding Correlated Analysis between Comply or Explain Declaration and Non-Financial Reports
Corporate governance still remains a topic of great interest to both researchers and practitioners, as a result of the on-going challenges that companies face. The current economic and pandemic context and the need for a sustainable development bring new requirements to the governance, imposing a…
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Justifications for the Modified Opinions and for Other Observations in the Audit Reports
The purpose of this paper is to identify and to comment the main justifications of modified audit opinions and the main observations included in the emphasis of matter paragraphs from the audit reports of Romanian companies listed on the regulated market of Bucharest Stock Exchange (BSE). The…
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The External Public Audit in the Member States of the European Union: Between Standard Typology and Diversity
The premise of the research is represented by the importance of the external public audit, as a specific activity that the supreme audit institutions carry out at the level of the public sector entities, in order to provide to interested parties, assurances regarding the management of the public…
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The Evaluation of the Communication of the Romanian Listed Companies with the Investors
Investor relations and financial communication are an ongoing challenge for a company`s governance. Good communication and a close relationship with the investors contribute to strengthening the company`s image and confidence of all stakeholders. Research on this topic has identified the…
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Emerging IT Technologies for Accounting and Auditing Practice
The IT impact can be noticed in all activity fields of this world, and the audit is no exception from the evolution of this technological trend. Motivation: Given that professionals are progressively pursuing experimentation in working with new technologies, the development of Artificial…