Audit Financiar Volume: 20, No. 4(168)/2022

Journal no.4(168)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (4471 KB)

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Page 685 - 714
From Non-Financial Disclosure to Sustainability Reporting: New Challenge for Financial Analysts and Auditors
Author: Maria NICULESCU, Alain BURLAUD
Abstract(374KB) Article(680KB)
DOI: 10.20869/AUDITF/2023/172/022
Page 715 - 733
Empirical Study on the Analysis of the Financial Auditor's Concern in Ensuring the Transparency and Sustainable Performance of BSE Listed Companies
Author: Maria GROSU, Costel ISTRATE, Ioan Bogdan ROBU
Abstract(200KB) Article(304KB)
DOI: 10.20869/AUDITF/2023/172/023
Page 734 - 746
Corporate Reporting Quality in Light of the New Sustainability Standards. Content Analysis Based on Environmental, Social, and Governance Factors
Author: Paul-Gheorghe BAHNEAN, Ovidiu Constantin BUNGET, Alin Constantin DUMITRESCU
Abstract(200KB) Article(527KB)
DOI: 10.20869/AUDITF/2023/172/024
Page 747 - 759
The External Technological Context of Artificial Intelligence in Financial Services
Author: Adriana DUTESCU, Mirela-Simina MIHAI
Abstract(201KB) Article(289KB)
DOI: 10.20869/AUDITF/2023/172/025
Page 760 - 771
Using XBRL for Sustainability Reporting under the European Green Deal
Author: Mihaela ENACHI, Daniel BOTEZ
Abstract(200KB) Article(260KB)
DOI: 10.20869/AUDITF/2023/172/026
Page 772 - 782
Digital Skills of Management Accountants: A Comparative Analysis across EU Countries
Author: Sinziana-Maria RINDASU, Liliana IONESCU-FELEAGA, Bogdan-Stefan IONESCU, Ioan Dan TOPOR
Abstract(199KB) Article(506KB)
DOI: 10.20869/AUDITF/2023/172/027