Audit Financiar Volume: 24, No. 2(182)/2026

Journal no.2(182)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (3621 KB)

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

Page 329 - 343
From Tax Avoidance to Tax Compliance - Realities and Trends in Financial Reporting in Romania
Author: Costel ISTRATE, Maria GROSU, Ioan-Bogdan ROBU
Abstract(255KB) Article(578KB)
DOI: 10.20869/AUDITF/2026/182/008
Page 344 - 353
Sustainability, Digitalization and Artificial Intelligence – Impact on the Transformation of the Role of Audit Committee in the Context of Modern Corporate Governance
Author: Elena Claudia BADEA (FLOREA), Liliana IONESCU-FELEAGA
Abstract(306KB) Article(459KB)
DOI: 10.20869/AUDITF/2026/182/009
Page 354 - 364
Sustainability in the Public Health System, between Regulation, Reporting and Change Management
Author: Luminita-Mihaela DUMITRASCU
Abstract(292KB) Article(659KB)
DOI: 10.20869/AUDITF/2026/182/010
Page 365 - 377
Changes in Accounting Estimates. Exploring Impact and Trends
Author: Ioana CIURDAS
Abstract(275KB) Article(760KB)
DOI: 10.20869/AUDITF/2026/182/011
Page 378 - 389
Auditing in the Twin Transition Era: Between Professional Judgment, Sustainability Assurance, and Agentic AI – Challenges and Future Directions
Author: Delia DELIU
Abstract(236KB) Article(700KB)
DOI: 10.20869/AUDITF/2026/182/012
Page 390 - 396
The Role of ERP Systems and of Artificial Intelligence in Auditing Organizational Sustainability and Progress
Author: Laura-Eugenia-Lavinia BARNA, Bogdan-Stefan IONESCU
Abstract(288KB) Article(957KB)
DOI: 10.20869/AUDITF/2026/182/013
Page 397 - 407
Fraud Detection through Emerging Applications - AI Agents
Author: Dragos Ovidiu TOFAN, Dinu AIRINEI
Abstract(277KB) Article(277KB)
DOI: 10.20869/AUDITF/2026/182/014
Page 408 - 425
Bibliometric Analysis of Sustainability Reporting Assurance: A Comprehensive Review of Global Research Trends and Emerging Topics
Author: Azhaar LAJMI, Islem TOUNSI
Abstract(213KB) Article(1377KB)
DOI: 10.20869/AUDITF/2026/182/015