• Innovation in firms review from a gender and internationalization perspective. Evidence from the WORLD BANK’S WBES 

  Mazas Pérez-Oleaga, Cristina; Alexeeva Alexeev, Inna (ASEM, 2025-04)

  Linear Discriminant Analysis (LDA) is used to identify the organizational, sectoral, innovation-related, and gender-based factors that best predict business investment in Research and Development (R&D) across a global ...
• Abordări conceptuale cu privire la asigurarea rezonabilă în auditul situațiilor financiare 

  Iachimovschi, Anatolie (ASEM, 2025-04)

  The approach to the concept of reasonable assurance in the audit of financial statements is treated exhaustively by the professional standards in the field and at the same time in a relative format in terms of the perception ...
• Impactul inteligenței artificiale asupra auditului financiar 

  Grumeza, Dumitru (ASEM, 2025-04)

  Artificial intelligence (AI) is fundamentally transforming financial auditing, providing advanced solutions for automation, predictive analytics, and fraud detection. As companies adopt AI-powered technologies, audit ...
• The Right to Privacy at the Workplace 

  Tighineanu, Alexandra (ASE, 2025)

  Employees in any workplace, whether physical or virtual, have certain fundamental rights to privacy. These rights form the cornerstone of a healthy, respectful work environment and are often legally protected. In this ...
• Pertinența, utilitatea, concludența și oportunitatea cercetării expertale de natură contabilă fiscală 

  Dascalu, Iulian; Dumitriu, Andrei; Mihaila, Svetlana ; Grosu, Veronica (ASEM, 2025-04)

  This study explores accounting-tax expertise beyond its traditional role, proposing a qualitative framework based on four criteria, namely: relevance, utility, conclusion and opportunity. To achieve this objective, the ...

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