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1. 1. NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT — 30 March 2023

   Authors:   • Larisa Roxana MANEA, email: larisamanea@yahoo.com , Afiliation: University of Valahia, Targoviste, Romania  • Alexandra BRATU, email: alexandrabratu@gmail.com, Afiliation: University of Valahia, Targoviste, Romania
   Abstract: The audit mission is, first of all, depending of the quality management standards developed at the level of each audit entity (private or public secto

   No 67 - March 2023 > NEW PERSPECTIVES FOR IMPROVING THE QUALITY OF AUDIT MANAGEMENT

2. 2. FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS — 22 December 2021

   Authors:   • Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania  • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
   Abstract: With the help of IFRSs, any entity can present and prepare its financial statements on the same basis as any other entity in any state that applies IF

   No 64 - December 2021 > FINANCIAL REPORTING IN THE CONTEXT OF THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS

3. 3. PARTICULARITIES OF THE FINANCIAL ACCOUNTING ACTIVITY IN ECONOMIC ORGANIZATIONS — 29 March 2022

   Authors:   • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum University, Bucharest, Romania   • Viorica NEACȘU (BURCEA), email: viorica.burcea@yahoo.com, Afiliation: Valahia University of Targoviste, Romania  • Silvia MINCIUNĂ, email: silviaminciuna@yahoo.com, Afiliation: Valahia University of Targoviste, Romania
   Abstract: Financial-accounting activity is the instrument within an organization that seeks economic, financial, and asset management. It is important because o

   No 65 - March 2022 > PARTICULARITIES OF THE FINANCIAL ACCOUNTING ACTIVITY IN ECONOMIC ORGANIZATIONS

4. 4. FINANCIAL DISCLOSURE OF LISTED ROMANIAN COMPANIES AND ANALYSTS\' FORECAST ACCURACY: AN EXPLORATORY RESEARCH — 16 January 2015

   Authors:   • Ph.D. Mihaela IONAȘCU, Afiliation: Academy of Economic Studies, Bucharest, Romania
   Abstract: The purpose of this paper is to investigate the relationship between financial disclosure of listed Romanian companies and analysts’ forecast ac

   No 21 - March 2011 > FINANCIAL DISCLOSURE OF LISTED ROMANIAN COMPANIES AND ANALYSTS\' FORECAST ACCURACY: AN EXPLORATORY RESEARCH

5. 5. INTELLECTUAL CAPITAL, AN INTANGIBLE ITEM NOT REFLECTED IN THE FINANCIAL STATEMENTS OF THE ORGANIZATIONAL STRUCTURE — 07 June 2016

   Authors:   • Paula – Angela VIDRASCU, PhD Assistant, email: vidrascupaulaangela@yahoo.com, Afiliation: Academy of Economic Studies, Bucharest, Romania
   Abstract:  Intellectual capital, intangible assets and knowledge creation are strongly connected concepts of knowledge management phenomenon, which unti

   No 42 - June 2016 > INTELLECTUAL CAPITAL, AN INTANGIBLE ITEM NOT REFLECTED IN THE FINANCIAL STATEMENTS OF THE ORGANIZATIONAL STRUCTURE

6. 6. HOW TO USE FINANCIAL STATEMENTS WITHIN THE GLOBAL ECONOMIC ANALYSIS TREND — 31 March 2017

   Authors:   • Lect. PhD. Liliana MANEA, email: liliana.manea@univath.ro, Afiliation: University Athenaeum Bucharest, Romania
   Abstract: This article aims to put into the light the importance of the financial statements within our day’s financial analysis trend. Our research begin

   No 45 - March 2017 > HOW TO USE FINANCIAL STATEMENTS WITHIN THE GLOBAL ECONOMIC ANALYSIS TREND

7. 7. YES, BUT WAS IT A REAL AUDIT? THE TOSHIBA CASE — 31 March 2019

   Authors:   • Gökçe Sinem Erbuğa, email: gokce.erbuga@deu.edu.tr , Afiliation: Dokuz Eylul University
   Abstract: In the accounting literature, the Japanese Toshiba has taken an important place with its accounting scandal that occurred in 2015. Toshiba’s

   No 53 - March 2019 > YES, BUT WAS IT A REAL AUDIT? THE TOSHIBA CASE

8. 8. ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY — 23 December 2019

   Authors:   • Dirk Beerbaum, email: Dirk.Beerbaum@aalto.fi, Afiliation: Aalto University School of Business, Helsinki, Finland   • Maciej Piechocki, Afiliation: BearingPoint, Frankfurt, Germany  • Julia M. Puaschunder, email: Julia.Puaschunder@newschool.edu, Afiliation: The New School, Department of Economics, New York, USA
   Abstract: We propose a new measure of accounting reporting complexity (ARC) based on customized extensions XBRL elements in relation to the number of reporti

   No 56 - December 2019 > ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY

9. 9. PERFORMANCE AND VALUES IN ECONOMIC ORGANIZATIONS — 25 September 2017

   Authors:   • Emilia VASILE, email: rector@univat.ro, Afiliation: Athenaeum” University Bucharest, România  • Ion CROITORU , email: ion.croitoru.ag@gmail.com, Afiliation: Athenaeum” University Bucharest, România
   Abstract: The performance of an organization is influenced by the way in which organizations define their mission and provide the resources needed to carry out

   No 47 - September 2017 > PERFORMANCE AND VALUES IN ECONOMIC ORGANIZATIONS

10. 10. FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT — 21 December 2020

    Authors:   • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania  • Ion CROITORU, email: ion.croitoru.ag@gmail.com, Afiliation: Atheneaum” University of Bucharest, Romania
    Abstract: Financial information is useful both inside the organization (management) and outside it (customers, suppliers, creditors, banks, investors, etc.), wh

    No 60 - December 2020 > FINANCIAL STATEMENTS – OBJECT OF THE FINANCIAL AUDIT