Audit Financiar Volume: 23, No. 2(178)/2025

Journal no.2(178)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (2204 KB)

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Page 327 - 344
Testing the Going Concern Assumption in Financial Audit Engagement using Duration Models
Author: Costel ISTRATE, Maria GROSU, Ioan-Bogdan ROBU
Abstract(196KB) Article(488KB)
DOI: 10.20869/AUDITF/2025/178/008
Page 345 - 363
Determinants of Sustainability Reporting in the Romanian Banking Sector
Author: Mihaela CUREA, Maria Carmen HUIAN, Marilena MIRONIUC
Abstract(194KB) Article(731KB)
DOI: 10.20869/AUDITF/2025/178/009
Page 364 - 377
Compliance Assessments in Corporate Sustainability Reporting
Author: Andra-Oana BURTESCU
Abstract(194KB) Article(396KB)
DOI: 10.20869/AUDITF/2025/178/010
Page 378 - 387
Particularities and Requirements of the Evolution of Sustainability Reporting in the Romanian Pharmaceutical Sector
Author: Luminita-Mihaela DUMITRASCU
Abstract(196KB) Article(391KB)
DOI: 10.20869/AUDITF/2025/178/011
Page 388 - 399
Continuity of the Auditing Profession in the Context of Digitalization and Automation
Author: Cristian LUNGU, Ovidiu Constantin BUNGET
Abstract(195KB) Article(330KB)
DOI: 10.20869/AUDITF/2025/178/012
Page 400 - 411
Research Trends on Related Party Transactions and their Reporting
Author: Lioara-Veronica PASC, Camelia-Daniela HATEGAN
Abstract(197KB) Article(336KB)
DOI: 10.20869/AUDITF/2025/178/013
Page 412 - 424
The Analysis of the Relationship between Gender Diversity and Corporate Governance Performance
Author: Diana-Adelina-Maria BUCURAS
Abstract(197KB) Article(623KB)
DOI: 10.20869/AUDITF/2025/178/014