In this paper, we review regulatory changes surrounding the adoption of international
accounting and auditing standards in 11 Central and Eastern European countries that are …

This study examines the case of Romanian IFRS adopters when it comes about their
auditors. After a brief literature review in which we point out some of the previous articles …

Starting with 2016, the Romanian authorities decided that 17 state-owned companies
should use IFRS in their individual financial statements. The objective of this paper is to …

Research question: The purpose of this article is to analyze the dynamics of audit market
related to the audit services and financial reporting in accordance with International …

This research paper sets out to examine the auditing in the unprecedented era of the COVID-
19 pandemic. It systematically investigates the prevailing trends in auditor reporting for …

The practice of secret reserve accounting can be traced back to the 20th century, when
secret reserves were created to conceal high profits earned from wars. This accounting …

The scope of accounting figures as part of the entire social mechanism also includes some
unannounced ambushes alongside the distinct approach of conceptual frameworks …

DOCTORAL THESIS Page 1 1 ROMANIA THE MINISTRY OF NATIONAL EDUCATION “DECEMBER
1st, 1918” UNIVERSITY, ALBA IULIA THE DOCTORAL SCHOOL ACCOUNTING DOMAIN …

Evoluţia societăţii, atât din punct de vedere economico-social, cât şi multicultural şi politic, a
amplificat infracţiunile de natură economică, context în care criminalitatea economică a …

Starting with 2016, the Romanian authorities stated that 17 State-owned companies have to
apply IFRS. The objective of this paper is to analyse these companies through the opinions …