• Guvernanța corporativă și auditul intern: mecanisme cheie în gestionarea riscurilor de reputație 

  Hîncu, Cătălina; Puha, Andreea-Mihaela (SEP ASEM, 2025)

  This paper explores the crucial role of corporate governance and internal audit in managing reputational risks, specifically focusing on the automotive industry. In a globalized economic context, the vulnerability of ...
• Particularitățile testării controlului intern în cadrul auditului imobilizărilor corporale 

  Lupu, Mihaela (SEP ASEM, 2025)

  Tangible assets represent assets that are held by a company to be used for more than one year in order to obtain economic benefits. The tangible assets are the core assets of many economic entities. At the same time, these ...
• Reflectarea performanței financiare a unei companii listate la bursă cu ajutorul contului de profit și pierdere. Studiu de caz: antibiotice S.A 

  Goarnă, Darius-Andrei; Todor, Diana-Mariana (SEP ASEM, 2025)

  The financial performance of a company, regardless of its size or the field in which it operates, is an essential indicator of economic health and sustainability. This is reflected in a complex set of information describing ...
• The Efficiency of the Environmental Pollution Tax in Stimulating Ecological Responsibility and its Impact on the Business Environment 

  Rusu, Lilia (SEP ASEM, 2025)

  This article examines the role of the environmental pollution tax in encouraging ecological responsibility and its impact on the business environment in the Republic of Moldova. The results show that the tax compels ...
• Cartografierea conexiunilor dintre capitalul intelectual și sustenabilitatea financiară 

  Racolciuc, Adina-Cosmina; Sandu, Bianca-Mihaela (SEP ASEM, 2025)

  In an economic environment marked by volatility and the transition towards sustainable business models, intellectual capital is becoming a determinant of financial stability and overall performance. This paper aims to ...

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