Audit Financiar Volume: 24, No. 3(183)/2026

Journal no.3(183)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (2633 KB)

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Page 527 - 536
The Auditor Prepared for the Era of Artificial Intelligence: Competencies, Roles, and Implications for Professional Bodies
Author: Elena Claudia BADEA (FLOREA), Andreea Larisa OLTEANU (BURCA), Mariana BUNEA, Biljana GRUJIC VUCKOVSKI
Abstract(178KB) Article(481KB)
DOI: 10.20869/AUDITF/2026/183/016
Page 537 - 547
Gender Diversity and Corporate Governance of Companies Listed on the Bucharest Stock Exchange
Author: Amalia-Georgiana DOBRE
Abstract(152KB) Article(724KB)
DOI: 10.20869/AUDITF/2026/183/017
Page 548 - 556
Artificial Intelligence and the Financial Performance of Economic Entities
Author: Alexei SOROCEANU
Abstract(157KB) Article(524KB)
DOI: 10.20869/AUDITF/2026/183/018
Page 557 - 572
The Transformative Impact of Digitalization and Artificial Intelligence on Audit Efficacy and Fraud Risk Management
Author: Aura Emanuela DOMIL, Alin Emanuel ARTENE, Codruta Daniela PAVEL, Iulia-Andreea SARAC
Abstract(178KB) Article(928KB)
DOI: 10.20869/AUDITF/2026/183/019
Page 573 - 587
Research on Professionals` Perceptions of Digitalization in Accounting
Author: Diana-Adelina-Maria BUCURAS
Abstract(178KB) Article(932KB)
DOI: 10.20869/AUDITF/2026/183/020
Page 588 - 608
Interactions between Accounting Transparency, Corporate Governance and Audit: A Bibliometric Analysis
Author: Ana-Maria PARASCAN, Marilena MIRONIUC
Abstract(171KB) Article(897KB)
DOI: 10.20869/AUDITF/2026/183/021
Page 609 - 622
Assessing the Impact of Emerging Technologies in Auditing: A Technology Acceptance Model Based Study
Author: Walaa Khoder KATTAR, Mehmet Nuri SALUR
Abstract(361KB) Article(537KB)
DOI: 10.20869/AUDITF/2026/183/022