- 1. Innovation and Efficiency in Financial Auditing: An Empirical Research on the Identification, Evaluation and Prevention of Fraud and Errors Using Modern Methods
- (HEJ, Volume 12, Issue 1-2025-Supplement)
- ... based on the application of a standardized questionnaire sent to a sample of 350 professionals (auditors and managers), from which 268 valid responses were collected. The statistical analysis was carried ...
- Created on 01 April 2025
- 2. From Big Data to Artificial Intelligence: The Future for the Auditing Profession
- (HEJ, Volume 10, Issue 1-2023)
- ... operate is characterized by a constant increase in available data. As part of this stack of information, Big Data pushes auditors beyond their comfort zone of traditional auditing methods. The objective ...
- Created on 02 April 2023
- 3. Vol. 9, Issue 3, 2022 - Hyperion Economic Journal
- (HEJ, Volume 9, Issue 3-2022)
- ... in the Context of the Covid-19 Pandemic Claudiu Deac, Alexandra Delia Bugnariu pp. 13-17 Legal and Corporate Governance Implications for Auditors Nicolae Măgdaș, Gabriel Raita pp. 18-30 ...
- Created on 03 October 2022
- 4. Legal and Corporate Governance Implications for Auditors
- (HEJ, Volume 9, Issue 3-2022)
- ... an integrated approach to the auditor's role. It is indisputable that the auditor's liability, both legal and professional, is increasingly well defined from a legal and practical point of view and is ...
- Created on 03 October 2022
- 5. Vol. 9, Issue 2, 2022 - Hyperion Economic Journal
- (HEJ, Volume 9, Issue 2-2022)
- Table of Contents: Research articles Legal Issues Concerning Auditor - Client Relationship Nicolae Măgdaș pp. 3-17 The Impact of the Covid-19 Pandemic on Eu-27 Neet Young People ...
- Created on 04 July 2022
- 6. Legal Issues Concerning Auditor - Client Relationship
- (HEJ, Volume 9, Issue 2-2022)
- ... the different types of legal issues concerning the auditor client relationship. As beneficiaries of the audit services, clients tend to resort to the means that aim to attract auditor's liability in case ...
- Created on 04 July 2022
- 7. World Financial Scandals and the Impact on the Accounting Profession
- (HEJ, Volume 9, Issue 1-2022)
- ... confidence in the accounting profession has been considerably diminished. In this context, the profession of financial auditor has often been accused of failing to comply with the status of guarantor of ...
- Created on 02 April 2022
- 8. Organisations Overseeing through the Audit Committee
- (HEJ, Volume 4, Issue 2-2016)
- FULL TEXT Authors: Emilia Vasile, Affiliation: "Athenaeum" University of Bucharest, Bucharest, Romania; Ion Croitoru,Affiliation: "Athenaeum" University of Bucharest, ...
- Created on 05 July 2016
- 9. Organisations Overseeing through the Audit Committee
- (HEJ, Volume 3, Issue 4-2015)
- FULL TEXT Authors: Emilia Vasile, Affiliation: "Athenaeum" University of Bucharest, Romania; Ion Croitoru, Affiliation: "Athenaeum" University of Bucharest, Romania. ...
- Created on 30 December 2015
- 10. Fraud Risk in Audit Activities According to IAS 8
- (HEJ, Volume 2, Issue 1-2014)
- FULL TEXT Authors: Raluca–Ionela Radu, Affiliation: "1 Decembrie 1918" University, Alba Iulia, Romania; Ciprian Tudurachi, Affiliation: Valahia University, Targoviste, ...
- Created on 01 April 2014
