Audit Financiar Volume: 16, No. 149/2018

Journal no.149

ISSN:  1844 – 8801

Editor: CAFR

Download entire journal: full text (2271 KB)

The documents are in the .pdf format are readeble with Adobe Reader.

Page 89 - 100
Accounting: what balance is there between universality and contingency?
Author: Alain BURLAUD, Geneviève CAUSSE
Abstract(156KB) Article(348KB)
DOI: 10.20869/AUDITF/2018/149/001
Page 101 - 110
Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows
Author: Maria Carmen HUIAN, Marilena MIRONIUC, Mihaela CHIRIAC
Abstract(181KB) Article(345KB)
DOI: 10.20869/AUDITF/2018/149/002
Page 111 - 121
Audit opinion impact in the investors’ perception – empirical evidence on Bucharest Stock Exchange
Author: Tatiana DĂNESCU, Ovidiu SPĂTĂCEAN
Abstract(211KB) Article(393KB)
DOI: 10.20869/AUDITF/2018/149/003
Page 122 - 130
Determinants of employees’ psychological ownership on budgetary slack
Author: Cheok Mui YEE, Edward Wong Sek KHIN, Kamisah ISMAIL
Abstract(214KB) Article(446KB)
DOI: 10.20869/AUDITF/2018/149/004
Page 131 - 139
Information security challenges - vulnerabilities brought by ERP applications and cloud platforms
Author: Sînziana-Maria RÎNDAŞU
Abstract(183KB) Article(328KB)
DOI: 10.20869/AUDITF/2018/149/005
Page 140 - 147
Risks of cyber attacks on financial audit activity
Author: Cristina Raluca POPESCU, Gheorghe POPESCU
Abstract(171KB) Article(329KB)
DOI: 10.20869/AUDITF/2018/149/006
Page 148 - 156
The diversification of income sources in the higher education public institutions budgets
Author: Oana CHIRICĂ, Bogdan PUŞCAŞ
Abstract(193KB) Article(436KB)
DOI: 10.20869/AUDITF/2018/149/007
Page 157 - 170
On hedge effectiveness assessment under IFRS 9
Author: Jatinder Pal SINGH
Abstract(171KB) Article(431KB)
DOI: 10.20869/AUDITF/2018/149/008