Audit Financiar Volume: 19, No. 4(164)/2021

Journal no.4(164)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (3134 KB)

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Page 693 - 705
Regulation of the Romanian Accountancy Profession – 100 Years Celebration. A History Lesson for Today’s Professionals
Author: Daniel BOTEZ
Abstract(188KB) Article(272KB)
DOI: 10.20869/AUDITF/2021/164/022
Page 706 - 723
Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors
Author: Maria MANOLESCU, Georgeta PETRE, Alexandra LAZAR
Abstract(187KB) Article(290KB)
DOI: 10.20869/AUDITF/2021/164/023
Page 724 - 742
Aspects Regarding the Structure of the Financial Audit Market in the European Union from Fees Perspective
Author: Ovidiu-Constantin BUNGET, Alin-Constantin DUMITRESCU, Rodica Gabriela BLIDISEL, Oana Alina BOGDAN, Valentin BURCA
Abstract(188KB) Article(562KB)
DOI: 10.20869/AUDITF/2021/164/024
Page 743 - 758
Factors Influencing KAM Reporting: A Structured Literature Review
Author: Teodora PORUMBACEAN, Adriana TIRON-TUDOR
Abstract(186KB) Article(457KB)
DOI: 10.20869/AUDITF/2021/164/025
Page 759 - 768
Can the Audit Opinion Influence the Portfolio Investment Decisions? The Case of Listed Companies
Author: George-Marian AEVOAE, Ioan-Bogdan ROBU, Roxana Manuela DICU, Ionut-Viorel HERGHILIGIU
Abstract(187KB) Article(302KB)
DOI: 10.20869/AUDITF/2021/164/026
Page 769 - 778
Digitalization in the Accounting and Auditing Profession through ERP Systems
Author: Bogdan-Stefan IONESCU, Laura-Eugenia-Lavinia BARNA
Abstract(186KB) Article(263KB)
DOI: 10.20869/AUDITF/2021/164/027