Audit Financiar Volume: 24, No. 4(184)/2026

Journal no.4(184)

ISSN:  1844-8801

Editor: CAFR

Download entire journal: full text (4491 KB)

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Page 745 - 759
Going Concern as an Epistemic Foundation of the Accounting-Audit-Taxation Relationship: Econometric Evidence and Interpretation through Marginal Effects
Author: Ramona-Ionela HARAGUS, Attila Szora TAMAS
Abstract(283KB) Article(706KB)
DOI: 10.20869/AUDITF/2026/184/023
Page 760 - 770
Independent Financial Audit of EU-Funded Projects in the 2021-2027 Programming Period: Between Administrative Simplification and Preventive Control
Author: Florentina-Alice TUDORACHE
Abstract(206KB) Article(466KB)
DOI: 10.20869/AUDITF/2026/184/024
Page 771 - 787
Greenwashing Typologies and Corporate Reporting Vulnerabilities
Author: Andreea IURAS, Victoria BOGDAN
Abstract(271KB) Article(990KB)
DOI: 10.20869/AUDITF/2026/184/025
Page 788 - 798
Environmental Management Accounting Costing Techniques and Long-Term Financial Liquidity in Manufacturing Firms
Author: Segopotje E. MALATJI, Collins C. NGWAKWE
Abstract(214KB) Article(476KB)
DOI: 10.20869/AUDITF/2026/184/026
Page 799 - 808
The Integrative Role of the Audit Committee in Coordinating Internal Audit and External Audit
Author: Elena Claudia BADEA (FLOREA), Andreea Larisa OLTEANU (BURCA), Liliana IONESCU-FELEAGA, Mariana BUNEA
Abstract(284KB) Article(592KB)
DOI: 10.20869/AUDITF/2026/184/027
Page 809 - 828
Cybersecurity in the Digital Era: Implications for Financial Reporting and Audit
Author: Teodora-Alexandra IUGA, Camelia-Daniela HATEGAN
Abstract(255KB) Article(1723KB)
DOI: 10.20869/AUDITF/2026/184/028
Page 829 - 838
A Conceptual Model of the Transformation of Accounting under the Influence of Blockchain Technology
Author: Svetlana MIHAILA, Violeta CODREAN
Abstract(206KB) Article(1094KB)
DOI: 10.20869/AUDITF/2026/184/029
Page 839 - 848
Considerations Regarding the Reconfiguration of the Financial-Accounting Ecosystem in the Context of Modern Digital Technologies
Author: Laura-Eugenia- Lavinia BARNA
Abstract(226KB) Article(695KB)
DOI: 10.20869/AUDITF/2026/184/030
Page 849 - 861
Professional Auditor Conscience: A Conceptual Framework for Understanding Persistent Audit Deficiencies and Public Trust
Author: Alexandru Ioan MACA, Oana V. TIRDEA (PREDOAIA), Gina Elena ZLATE
Abstract(284KB) Article(535KB)
DOI: 10.20869/AUDITF/2026/184/031