Audit Financiar Volume: 20, No. 2(166)/2022

Journal no.2(166)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (3109 KB)

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Page 275 - 281
Reflections on the Concept of Authority: The Case of Accounting Standards and Standards Setting
Author: Alain BURLAUD, Maria NICULESCU
Abstract(285KB) Article(394KB)
DOI: 10.20869/AUDITF/2022/166/007
Page 282 - 294
Audit Process Automation – between Vision and Realism
Author: Dragos Ovidiu TOFAN, Dinu AIRINEI
Abstract(413KB) Article(588KB)
DOI: 10.20869/AUDITF/2022/166/008
Page 295 - 303
The Impact of Digitalization on the Quality of Accounting Information. The Case of Algeria
Author: Mehdi BOUCHETARA
Abstract(286KB) Article(522KB)
DOI: 10.20869/AUDITF/2022/166/009
Page 304 - 319
Influence of Gender Differences on the Quality of Financial Audit Engagements for Listed Companies
Author: Maria GROSU, Ioan-Bogdan ROBU, Costel ISTRATE, Marinela ISTRATE
Abstract(311KB) Article(713KB)
DOI: 10.20869/AUDITF/2022/166/010
Page 320 - 332
The Impact of Covid-19 on the State Audit in the Republic of North Macedonia - Lessons from the Crisis
Abstract(287KB) Article(486KB)
DOI: 10.20869/AUDITF/2022/166/011
Page 333 - 347
An Inquiry of Empirical Quantitative Studies about what Influences the Key Audit Matters' Number
Author: Teodora PORUMBACEAN, Adriana TIRON-TUDOR
Abstract(287KB) Article(649KB)
DOI: 10.20869/AUDITF/2022/166/012
Page 348 - 358
Comparative Study of Sustainability Reporting on the Banking Industry in Several Countries
Author: Jessabel A. Amadis GELLIDON, Yanuar Nanok SOENARNO
Abstract(285KB) Article(410KB)
DOI: 10.20869/AUDITF/2022/166/013