Audit Financiar Volume: 24, No. 1(181)/2026

Journal no.1(181)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (4839 KB)

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

Page 117 - 128
Connectivity in Integrated Reports. A Systematic Approach to Understanding the Synergies
Author: Andreea IURAS, Victoria BOGDAN
Abstract(270KB) Article(930KB)
DOI: 10.20869/AUDITF/2026/181/001
Page 129 - 148
The Evolution of Sustainability Reporting and Challenges of Financial Auditors
Author: Ovidiu-Constantin BUNGET, Alin-Constantin DUMITRESCU, Oana BEZERGHEANU, Oana BOGDAN, Valentin BURCA
Abstract(271KB) Article(1136KB)
DOI: 10.20869/AUDITF/2026/181/002
Page 149 - 168
External Public Audit and Contemporary Challenges: Promoting an Integrated Framework for Performance, Resilience, and Sustainability
Author: Maria NICULESCU, Lorena PREDESCU, Cristina Elena VOICU
Abstract(316KB) Article(982KB)
DOI: 10.20869/AUDITF/2026/181/003
Page 169 - 185
Artificial Intelligence in Financial Auditing: between Procedural Efficiency and Professional Reasoning
Author: Svetlana MIHAILA, Galina BADICU
Abstract(316KB) Article(1420KB)
DOI: 10.20869/AUDITF/2026/181/004
Page 186 - 202
Forecasting Budget Revenues Using the ARIMA Time Series Model
Author: Ionela URSU
Abstract(211KB) Article(1466KB)
DOI: 10.20869/AUDITF/2026/181/005
Page 203 - 214
Business Innovation through Generative Artificial Intelligence: A Patent Analysis
Author: Sinziana-Maria RINDASU, Eliza BABA, Ofelia-Ema ALECA
Abstract(270KB) Article(753KB)
DOI: 10.20869/AUDITF/2026/181/006
Page 215 - 226
Analysis of the Effect of Environmental Sustainability Investment on Resource Efficiency
Author: Vanessa M. NAKENG, Collins C. NGWAKWE
Abstract(188KB) Article(733KB)
DOI: 10.20869/AUDITF/2026/181/007