• Financial Reporting Quality as a Driver for Accessing External Financing 

  Iavorschi, Irina; Lazari, Liliana (SEP ASEM, 2026)

  Within the financial market of the Republic of Moldova, which is heavily dominated by the banking sector in the absence of a fully developed capital market, the informational gap between companies and creditors represents ...
• Investigating the Issues Arising from the Integration of Blockchain Technologies and Artificial Intelligence into Accounting and Auditing Practices 

  Crețu, Eliza; Grosu, Veronica; Cosmulese, Cristina Gabriela (SEP ASEM, 2026)

  The integration of emerging technologies into accounting and auditing represents a major global challenge, reflecting the ability of financial and organizational systems to adapt to digitization processes. In this context, ...
• The Impact of Financial Performance in Mergers and Acquisitions. Evidence from the Republic of Moldova 

  Lupașcu, Margareta (SEP ASEM, 2026)

  The performance of mergers and acquisitions (M&A) has become a frequent topic of academic debate.This research examines how capital structure, company size, and the level of indebtedness impact the performance of such ...
• Human Capital Development in Romania: an Economic Analysis of Tertiary Education Reform and Labour Market Outcomes 

  Chelba, Ancuța-Anisia; Grosu, Veronica; Cosmulese, Cristina Gabriela (SEP ASEM, 2026)

  The reform of higher education in Romania represents a critical dimension of economic development, particularly in the context of aligning human capital with evolving labour market demands. This study examines the relationship ...
• Deontological Principles in Accounting Expert Engagements: Challenges, Risks and Responsibilities 

  Munteanu, Veronica (SEP ASEM, 2026)

  In the performance of a professional and legal accounting audit, adherence to ethical principles is an essential element. The importance of this topic stems from the complexity of the challenges specific to accounting ...

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