Audit Financiar Volume: 22, No. 4(176)/2024

Journal no.4(176)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (5967 KB)

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Page 695 - 723
Expectation Gap: the Story of the Auditor`s Necessary and Impossible Mission
Author: Alain BURLAUD, Maria NICULESCU, Lorena PREDESCU
Abstract(214KB) Article(509KB)
DOI: 10.20869/AUDITF/2024/176/023
Page 724 - 741
Professional Judgment and Skepticism Amidst the Interaction of Artificial Intelligence and Human Intelligence
Author: Delia DELIU
Abstract(215KB) Article(540KB)
DOI: 10.20869/AUDITF/2024/176/024
Page 742 - 757
A Qualitative Approach Regarding the Impact of Digitalization and Automation on the Accounting and Auditing Profession
Author: Oana-Cristina STOICA, Liliana IONESCU-FELEAGA
Abstract(295KB) Article(451KB)
DOI: 10.20869/AUDITF/2024/176/025
Page 758 - 768
Audit Quality and Audit Market at European Level
Author: Andreea Georgiana PASCARU, Camelia-Daniela HATEGAN
Abstract(283KB) Article(439KB)
DOI: 10.20869/AUDITF/2024/176/026
Page 769 - 782
Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports
Author: Ovidiu Constantin BUNGET, Alin-Constantin DUMITRESCU, Valentin BURCA, Oana BOGDAN, Mario-Alexandru SOCATIU
Abstract(262KB) Article(751KB)
DOI: 10.20869/AUDITF/2024/176/027
Page 783 - 790
ERP Systems - Reliable Tools in Corporate Reporting of Organizations
Author: Laura-Eugenia-Lavinia BARNA
Abstract(214KB) Article(393KB)
DOI: 10.20869/AUDITF/2024/176/028
Page 791 - 802
Economic Policy Uncertainty, Financial Reporting Quality, and Audit Fees: Examining the Role of Industry Characteristics and International Accounting Standards
Author: Catalin MOS
Abstract(261KB) Article(868KB)
DOI: 10.20869/AUDITF/2024/176/029