Audit Financiar Journal encourages the submission of original manuscripts based on research that bring a novel and important contribution to the development of the profession of financial auditor and to the understanding of the accounting and audit activity. Manuscripts that fall outside these editorial guidelines may be declined without full review.

The authors have to observe the following general rules:

Audit Financiar Journal will also accept manuscripts based on presentations made at conferences organized or sponsored by it or by its publisher – CAFR, as well as other scientific events whose subject is in the journal’s area.

Manuscripts are sent to the editorial office by e-mail, at the address For editing the manuscripts, we recommend the use of the Microsoft WORD text processor, as well as other components of the Microsoft Office tools. In order to have access to the Romanian diacritical marks (ă, â, î, ş, ţ), we recommend the use of the Times New Roman font. The basic font size used shall be of minimum 12. Caution! The text, tables and figures will be done in black and white.

Structure of the article

  1. Title;
  2. Authors;
  3. Abstract;
  4. Key words;
  5. JEL Classification (;
  6. Text of the article;
  7. References (

The text of the article will include the following sections (not necessarily with this title):

The content of each section is detailed in the Document template available on the website.

The tables and the figures should be developed in black and white, up to 6 shades of grey. For facilitating the DTP process, we recommend that the graphics and figures developed in other programs (e.g. Microsoft Excel), should be attached also in their separate form apart from the text, accompanied by the data table based on which they were created, in the program in which they were conceived.

In the case of diagrams representing qualitative variations, only the symbols of the measures in question shall appear on the axes of coordinates (at the ends and outside the picture); in exchange, in case of quantitative diagrams, the axes of coordinates shall also comprise the units of measurement adequate to the varying measures. The figures (diagrams) should have a title and a symbol (e.g.: Fig. 4), to which references shall be made throughout the article.

As far as tables are concerned, it shall be avoided that these exceed, in width, the journal page format. Tables must have a consistent layout; each table shall bear a number and have a title. The numbering and the title shall be centred above the table. The text reference shall be made by writing: Table no. X. If there are tables comprising notes, the notes shall be inserted immediately after the table.

For both the illustrative materials and the tables, it is mandatory to mention the source, immediately under the respective material or with footer reference.

For references, the Harvard style shall be used. We recommend that the references comprise as many titles as possible, including at least 2-3 foreign authors. We do not encourage the self-quoting.