- 1. Challenges Related to the Uncertainty of Accounting Estimates and Fair Value
- (HEJ, Volume 11, Issue 1-2024)
- ... accounting estimates on auditing items subject to risk of material misstatement. JEL classification: M41, M42 FULL TEXT M41, M42 ...
- Created on 30 March 2024
- 2. Vol. 10, Issue 2, 2023 - Hyperion Economic Journal
- (HEJ, Volume 10, Issue 2-2023)
- ... Audit Process for Efficient of Main Activities in Local Administration Silviu Ionel Stoica, Maria Toma pp. 71-81 After-Effects of the Covid-19 Pandemic on the Economy Bejinariu Dumitru, ...
- Created on 11 September 2023
- 3. Accounting expertise in the national and European context
- (HEJ, Volume 10, Issue 2-2023)
- ... auditing, education and ethics. It is necessary to resolve the problems of recognition of professional qualifications between countries, to achieve a global accountancy profession by removing different ...
- Created on 11 September 2023
- 4. Optimizing Internal Audit Process for Efficient of Main Activities in Local Administration
- (HEJ, Volume 10, Issue 2-2023)
- ... University of Targoviste, Romania; Pages: 71 : 81 Abstract: Internal audit contributes to the oversight of the public sector, providing senior managers and audit committees with ...
- Created on 11 September 2023
- 5. Vol. 10, Issue 1, 2023 - Hyperion Economic Journal
- (HEJ, Volume 10, Issue 1-2023)
- ... Constantin Popescu pp. 65-72 From Big Data to Artificial Intelligence: The Future for the Auditing Profession Anca Daniela Şenchea, Dan Marius Coman pp. 73-82 Analysis of ...
- Created on 02 April 2023
- 6. From Big Data to Artificial Intelligence: The Future for the Auditing Profession
- (HEJ, Volume 10, Issue 1-2023)
- ... Valahia University of Targoviste, Romania; Pages: 73 : 82 Abstract: In the history of the auditing profession, there have been many changes in the way financial statements are ...
- Created on 02 April 2023
- 7. 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
- 8. 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
- 9. 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
- 10. 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
- 11. 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
- 12. Digitalization of the Tax Administration and Combating Tax Evasion
- (HEJ, Volume 8, Issue 2-2021)
- ... in Romania the international standard for electronic exchange of accounting data between companies/organizations and tax authorities, SAF-T (Standard Audit File for Tax), interconnection of cash registers ...
- Created on 10 July 2021
- 13. The Impact of the Crisis Generated by Covid-19 on the Accounting Profession. A Positive Outlook
- (HEJ, Volume 8, Issue 1-2021)
- FULL TEXT Authors: Bogasiu (Anton) Isabela-Raluca, Ph.D. Stud, Affiliation: IOSUD-SDSE Valahia University of Targoviste, Romania Ardeleanu Nicoleta (Trifu), Ph.D. Stud, ...
- Created on 10 April 2021
- 14. Vol. 7, Issue 4, 2019 - Hyperion Economic Journal
- (HEJ, Volume 7, Issue 4-2019)
- ... 3-8 The Environmental Impact Reflected in the Accounting and Calculation of Costs, the Result of Auditing and Certification of Environmental Information Mihaela Lixandru pp. 9-15 Green ...
- Created on 30 December 2019
- 15. The Environmental Impact Reflected in the Accounting and Calculation of Costs, the Result of Auditing and Certification of Environmental Information
- (HEJ, Volume 7, Issue 4-2019)
- ... impact is a key factor in carrying out the activity of the economic entity, it is evaluated and reflected based on the activity of the environmental audit and it represents the foundation of the implementation ...
- Created on 30 December 2019
- 16. The Romanian Regulatory Authority for Energy as an Efficient Institution in the Context of Environmental Policies
- (HEJ, Volume 5, Issue 2-2017)
- ... processes model designed and estimated by the staff in the audit department of the Romanian Regulatory Authority for Energy (RRAE). This model integrates all the national and international regulations ...
- Created on 05 July 2017
- 17. Vol. 4, Issue 2, 2016 - Hyperion Economic Journal
- (HEJ, Volume 4, Issue 2-2016)
- Table of Contents: Articles Organisations Overseeing through the Audit Committee Emilia Vasile, Ion Croitoru pp. 3-10 Some Science of Money Updates Liviu C. Andrei, Dalina Andrei ...
- Created on 05 July 2016
- 18. Organisations Overseeing through the Audit Committee
- (HEJ, Volume 4, Issue 2-2016)
- ... Bucharest, Romania. Pages: 3 : 10 Abstract: The article addresses the main responsibilities of audit committees within organizations, starting from the need for knowledge and understanding ...
- Created on 05 July 2016
- 19. Vol. 3, Issue 4, 2015 - Hyperion Economic Journal
- (HEJ, Volume 3, Issue 4-2015)
- Table of Contents: Research articles Organisations Overseeing through the Audit Committee Emilia Vasile, Ion Croitoru pp. 3-11 Applied SCGM(1,1)c Model and Weighted Markov Chain ...
- Created on 30 December 2015
- 20. Organisations Overseeing through the Audit Committee
- (HEJ, Volume 3, Issue 4-2015)
- ... Pages: 3 : 11 Abstract: The article addresses the main responsibilities of audit committees within organizations, starting from the need for knowledge and understanding of the ...
- Created on 30 December 2015
