Audit Financiar Volume: 17, No. 153/2019

Journal no.153

ISSN:  1844 - 8801

Editor: CAFR

Download entire journal: full text (2942 KB)

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

Page 79 - 92
The Use of Audit Opinion in Estimating the Financial Reporting Transparency Level
Author: Ioan-Bogdan ROBU, Costel ISTRATE, Ionut Viorel HERGHILIGIU
Abstract(228KB) Article(367KB)
DOI: 10.20869/AUDITF/2019/153/001
Page 93 - 105
Audit Quality and Several of Its Determinants
Author: Ionela-Corina CHERSAN
Abstract(221KB) Article(376KB)
DOI: 10.20869/AUDITF/2019/153/002
Page 106 - 113
Hedge Accounting: An Auditor’s Perspective
Author: J. P. SINGH
Abstract(222KB) Article(275KB)
DOI: 10.20869/AUDITF/2019/153/003
Page 114 - 123
Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS
Author: Claudia Catalina CIOCAN
Abstract(232KB) Article(350KB)
DOI: 10.20869/AUDITF/2019/153/004
Page 124 - 133
Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case
Author: Edona PERJUCI, Hysen ISMAJLI, Ardiana BUNJAKU
Abstract(234KB) Article(318KB)
DOI: 10.20869/AUDITF/2019/153/005
Page 134 - 141
Theoretical Approach between the Soft and Hard Law in the Context of Corporate Governance
Author: Nicolae MAGDAS, Melinda Timea FULOP
Abstract(230KB) Article(292KB)
DOI: 10.20869/AUDITF/2019/153/006
Page 142 - 148
Mission, Vision, and Values of Organizations, the Catalysts of Corporate Social Responsibility
Author: Mihaela DUMITRASCU, Liliana FELEAGA
Abstract(232KB) Article(439KB)
DOI: 10.20869/AUDITF/2019/153/007