Audit Financiar Volume: 22, No. 1(173)/2024

Journal no.1(173)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (4963 KB)

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Page 99 - 115
Current Developments and Perspectives Regarding Financial Reporting in Romania. Qualitative Requirements for Financial Au
Author: Maria MANOLESCU, Georgeta PETRE, Alexandra LAZ─éR
Abstract(338KB) Article(490KB)
DOI: 10.20869/AUDITF/2024/173/001
Page 116 - 126
Challenges and Opportunities in the Implementation of the EU Directive on Corporate Sustainability Reporting
Author: Ovidiu Constantin BUNGET, Alin-Constantin DUMITRESCU, Oana BOGDAN, Valentin BURCA
Abstract(376KB) Article(578KB)
DOI: 10.20869/AUDITF/2024/173/002
Page 127 - 0
The Influence of Sustainability Reporting on Audit Quality. Empirical Analysis on Companies Listed on the Bucharest Stock Exchange
Author: Mihai-Bogdan AFRASINEI, Mihai CARP, Iuliana Eugenia GEORGESCU
Abstract(350KB) Article(514KB)
DOI: 10.20869/AUDITF/2024/173/003
Page 139 - 145
Sustainability and Corporate Reporting using ERP Systems: Challenges and Opportunities for the Accounting and Auditing Profession
Author: Laura-Eugenia-Lavinia BARNA, Bogdan-Stefan IONESCU, Liliana IONESCU-FELEAGA
Abstract(350KB) Article(611KB)
DOI: 10.20869/AUDITF/2024/173/004
Page 146 - 161
The Artificial Intelligence, Challenges for Accounting Profession. The Case of ChatGPT
Author: Luminita-Mihaela DUMITRASCU
Abstract(375KB) Article(853KB)
DOI: 10.20869/AUDITF/2024/173/005
Page 162 - 176
The Nexus between Corporate Lyfe Cycle and Earnings Management at Companies Listed on the Bucharest Stock Exchange
Author: Maria Carmen HUIAN, Marilena MIRONIUC, Mihaela CUREA
Abstract(321KB) Article(519KB)
DOI: 10.20869/AUDITF/2024/173/006
Page 177 - 188
The Non-Financial Information Contribution to Value Creation for Companies
Author: Adelina FOMETESCU, Camelia-Daniela HATEGAN
Abstract(349KB) Article(514KB)
DOI: 10.20869/AUDITF/2024/173/007