"Template-Type: ReDIF-Article 1.0"
"Author-Name: Alexandru TUGUI"
"Author-Email:alexandru.tugui@yahoo.com"
"Author-Workplace-Name: ""Alexandru Ioan Cuza"" University of Iasi"
"Author-Name: Ana-Maria GHEORGHE"
"Author-Workplace-Name: ""Alexandru Ioan Cuza"" University of Iasi"
"Title: Identifying difficulties encountered by the accounting profession in accessing documents, in the digital economy context of Romania"
"Abstract: The present study is a qualitative and quantitative  exploratory research, aiming to identify the difficulties of  documenting the engagements specific to the  accounting profession, in the context of the digital  economy in Romania. To this purpose, we performed a  questionnaire-based survey among 300 accounting  professionals. The results of the study show that, at  global level, in the current development study of the  digital economy from Romania, accessing accounting  documents, with the purpose of their use within  engagements of the accounting professionals, is a major  problem, from three perspectives. As such, 73.98% of  the accounting professionals confirm, through their  answers, that they faced the lack and/or the impossibility  to obtain accounting data, while performing specific  engagements, while 69.92% link the access issue with  the lack of or the restricted interaction with/access to  data, which are managed by means of old or new  accounting information systems. As a direct  consequence of the two difficulties, revealed by our  study, it results that 63.41% of the questioned  accountants consider that the accounting data provided  by their clients have a low level of consistency and trust.  The originality of the study is granted by approaching the  topic in the current circumstances of the digital economy  and increased use of cloud accounting, which will call  the attention of both the accounting profession, and the  beneficiaries of accounting data and information, or even  developers of specific software.  "
"Classification-JEL: M40"
"Keywords: Cloud, accounting profession, digital  accounting, digital economy"
"Pages: 291"
"Volume: 14"
"Issue: 135"
"Year: 2016"
"Month: January"
"File-URL: http://revista.cafr.ro/temp/Article_9460.pdf"
"File-Format: Application/pdf"
"Handle: RePEc:aud:audfin:v:135:y:2016:i:14:p:291"
""
"Template-Type: ReDIF-Article 1.0"
"Author-Name: Dragos Marian MANGIUC"
"Author-Email:mangiuc@gmail.com"
"Author-Workplace-Name: Bucharest University of Economic Studies"
"Title: Auditing security for the Cloud"
"Abstract: Following the pattern of any major paradigm shift in the  history of computing, the migration to cloud-based  computing has known both praise and criticism. As its  advantages, especially for the small and medium-sized  companies, are too obvious to be doubted or  questioned, the critics mainly focus on the drawbacks.  Among the drawbacks, security is considered to be the  most important.   The paper proposes an outline of the real image behind  the many cloud computing security-related myths and  misconceptions that an auditor has to deal with. The  research is based on the literature review in the field of  cloud-based computing and it is built starting from a  synthesis of results achieved by means of a thorough  analysis of the recent opinions and experience of  Romanian and foreign auditors that were available for  interviews. The main purpose of the paper is to find  whether cloud-systems are more or less secure than  traditional in-house systems from an auditor’s  perspective. The paper is part of a broader research  process in the field of cloud computing and the  neighboring technologies."
"Classification-JEL: L86"
"Keywords: Cloud computing security, Software as  a Service, Platform as a Service, Infrastructure as a  Service, Security audit"
"Pages: 302"
"Volume: 14"
"Issue: 135"
"Year: 2016"
"Month: January"
"File-URL: http://revista.cafr.ro/temp/Article_9461.pdf"
"File-Format: Application/pdf"
"Handle: RePEc:aud:audfin:v:135:y:2016:i:14:p:302"
""
"Template-Type: ReDIF-Article 1.0"
"Author-Name: George Bogdan STANA"
"Author-Email:Bogdan.Stana88@yahoo.com"
"Author-Workplace-Name: Bucharest University of Economic Studies"
"Title: The business perspective on transfer pricing and related legislation"
"Abstract: The Romanian legislation transfer on pricing was adopted following the models established by the Organization for Economic Co-operation and Development (OECD) Guidelines and the European Union Forum on transfer pricing. The first detailed legal regulations regarding the content of the transfer pricing file and the deadline for its submission were published in the Official Journal of Romania in 2008. The objective of the research is to identify and analyse the perception of the business environment in Romania on transfer pricing issues, covering topics such as the influence of the transfer pricing law in creating a competitive business environment, how the competent fiscal authority implements the legislation, the need for companies to turn to an external consultant, as well as other related topics."
"Classification-JEL: E64, M42, M48"
"Keywords: Transfer pricing, competitive business environment, transactions with affiliates, additional tax liabilities, specialized consulting, double taxation avoidance model."
"Pages: 312"
"Volume: 14"
"Issue: 135"
"Year: 2016"
"Month: January"
"File-URL: http://revista.cafr.ro/temp/Article_9462.pdf"
"File-Format: Application/pdf"
"Handle: RePEc:aud:audfin:v:135:y:2016:i:14:p:312"
""
"Template-Type: ReDIF-Article 1.0"
"Author-Name: Oana-Sanziana BENDOVSCHI"
"Author-Email:oana_bendovschi@yahoo.com"
"Author-Workplace-Name: Bucharest University of Economic Studies"
"Title: Benefits and challenges regarding the IFRS implementation: lessons from the emerging economies"
"Abstract: The interest shown by the users of financial statements for the convergence or harmonization process in terms of financial reporting has increased in the last decades, not only in the case of the developed countries, but also for the emerging economies. Although analysed in publications in terms of financial reporting less than the developed countries, the emerging countries have become a point of interest, being identified by the international investors as potential areas for extending their businesses. The purpose of this article is to identify the global context regarding the adoption of the International Financial Reporting Standards (IFRS) or the alignment of the national standards with the IFRS and to establish some benefits and obstacles met during this process. The analysis focuses on several emerging countries with experience in IFRS implementation and it also brings forward the case of Romania, which is treated separately. This paper represents a contribution to the literature in terms of IFRS implementation within the emerging countries, which is still limited, and it focuses on the case of Romania, recently affected by changes of the local regulations for the financial reporting. There are a small number of studies regarding the situation in Romania after the entering into force of the new financial reporting regulations. The research methodology was based on literature review in order to acquire and to centralize some conclusions regarding the experience of IFRS application in several emerging countries. The focus on the case of Romania consists of collecting information using questionnaire, followed by centralizing and interpreting the results in order to outline some conclusions."
"Classification-JEL: M41, M48"
"Keywords: IFRS, emerging economies, benefits, obstacles, Romania."
"Pages: 320"
"Volume: 14"
"Issue: 135"
"Year: 2016"
"Month: January"
"File-URL: http://revista.cafr.ro/temp/Article_9463.pdf"
"File-Format: Application/pdf"
"Handle: RePEc:aud:audfin:v:135:y:2016:i:14:p:320"
""
"Template-Type: ReDIF-Article 1.0"
"Author-Name: Mariana BUNEA"
"Author-Email:mariana.bunea@cig.ase.ro"
"Author-Workplace-Name: Bucharest University of Economic Studies"
"Author-Name: Eugeniu TURLEA"
"Author-Email:eugeniu.turlea@cig.ase.ro "
"Author-Workplace-Name: Bucharest University of Economic Studies"
"Title: The impact of the supervisory board structure on bank performance"
"Abstract: The primary research objective of this study is to identify  the connections between some supervisory boards’  characteristics from the Romanian banking system, on  the one hand (namely the size, the character of  independence and the gender diversity of their  members) and, on the other hand, the banking financial  performance, measured by the return on assets (ROA)  and return on equity (ROE).  Thus, through this research, the authors aim to provide  answers (justified by the results of an empirical  research) to the question “Can the structure of the  supervisory board affect the financial performance  recorded in the Romanian banking system?” The  research methodology used is mainly quantitative,  based on a statistical deductive analysis, testing and  identifying the type cause – effect connections, and in  the same time with the assessment of the degree of their  significance, representing the main objective of this  research."
"Classification-JEL: M40, G20, G30"
"Keywords: Supervisory board, financial performance,  banking system, corporate governance."
"Pages: 326"
"Volume: 14"
"Issue: 135"
"Year: 2016"
"Month: January"
"File-URL: http://revista.cafr.ro/temp/Article_9464.pdf"
"File-Format: Application/pdf"
"Handle: RePEc:aud:audfin:v:135:y:2016:i:14:p:326"
""
"Template-Type: ReDIF-Article 1.0"
"Author-Name: Alin-Eliodor TANASE"
"Author-Email:alin.tanase@everet.ro "
"Author-Workplace-Name: EVERET Romania Distribution"
"Author-Name: Traian-Ovidiu CALOTA"
"Author-Email:traian.calota@infofisc.ro"
"Author-Workplace-Name: Titu Maiorescu University, Bucharest"
"Title: Accounting practice regarding discounts. Limitations and actions for a modern legislation"
"Abstract: Revenue is an important indicator for the users of  financial statements in their assessment of an entity’s  financial position and performance. Therefore, the  applicable regulations regarding the recognition and  measurement of revenues play an important role in  shaping the corporate image.   This article focuses on some specific accounting  transactions under Romanian GAAP (The Order of the  minister of public finance no. 1802/2014) by comparing  the accounting treatment with that in compliance with  IFRS 15 Revenue from contracts with customers.  Whenever it was considered necessary, there were  presented the new tax requirements - according to the  new Tax Code in force from January 1st, 2016. This new  standard intends to cover the gaps from other previous  standards (IAS and IFRS) or their respective  interpretations (SIC and IFRIC) such as IAS 18 Revenue  and IAS 11 Construction contracts.  "
"Classification-JEL: G32; H32; M41"
"Keywords: Prompt payment discount, significant  financing component, consideration paid or payable to a  customer, right of return."
"Pages: 334"
"Volume: 14"
"Issue: 135"
"Year: 2016"
"Month: January"
"File-URL: http://revista.cafr.ro/temp/Article_9465.pdf"
"File-Format: Application/pdf"
"Handle: RePEc:aud:audfin:v:135:y:2016:i:14:p:334"
""