The article investigates the presence of random diagnostics of the threat of insolvency of business entities and their functioning. One of the effective means of improving a critical situation is financial restructuring. ...
This paper examines the integration of budgeting and financial analysis as complementary managerial tools for performance optimization and resilience enhancement. The research is based on a qualitative, theoretical-analytical ...
Financial stability is an imperative of any effective management. Ensuring financial stability is one of the major challenges that enterprises must face in the current conditions, under the influence of the strong movement ...
Today, we are witnessing one of the greatest transformations, driven by the unprecedented evolution of digital technology. With the implementation of artificial intelligence across most sectors, reality is changing and ...
This paper examines the role of internal audit as a mechanism of corporate governance in public interest entities, with a focus on the conditions under which the function becomes effective in practice. While established ...
This paper examines the distinctive features of the external public audit of European funds in the context of shared management, using the methodological framework applied by the Audit Authority of Romania. The analysis ...
The article is dedicated to the significance of innovative development in the market of audit-related services, focusing on the implementation of digital technologies and new types of services. The author emphasizes that ...
This paper examines the convergence of digital auditing and advanced data analytics in the context of detecting and preventing financial fraud - one of the most pressing challenges facing contemporary accounting systems ...
Internal control (IC) and internal audit (IA) are two important components of public governance, including public internal financial control (PIFC), but they are assessed through different criteria, instruments and ...
The article examines the reconfiguration of the role of statutory audit in the context of the economic and technological transformations that characterize the contemporary global environment. The intensification of ...
In recent years, sustainability of Spain’s pension system has emerged as a matter of public and academic concern, particularly regarding its long-term viability. This paper examines, using a primary survey data, public ...
The purpose of this paper is to establish the interdependence between mergers and acquisitions (M&A) and corporate governance. This study includes an advanced analysis using resources from the Web of Science database (WoS) ...
The article examines the theoretical and methodological foundations for the formation of accounting and analytical support for environmental risk management in the context of implementing an enterprise's ESG strategy. The ...
A company’s sustainable development involves maintaining a balance between economic, social, and environmental aspects, with the aim of using the company’s resources efficiently, without harming the environment, and through ...
The amendments introduced by Law No. 283 of 5 December 2024 to Law No. 1540/1998 on payment for environmental pollution, which entered into force on 1 January 2025, affected the tax regime applicable to the levy on goods ...
Currently, the ongoing trend of global and national climate change directly affects the economy and the financial sector, influencing all aspects of human activity and generating significant economic losses. Moreover, ...
This research analyzes the process of convergence of climate reporting within the corporate sustainability architecture, with a focus on the evolution of regulatory frameworks, standardization trends and implications for ...
Climate change is reshaping corporate reporting worldwide, yet its financial and non-financial dimensions remain underexplored in emerging economies. This paper provides a theoretical and normative synthesis examining how ...
This article analyses the transition from traditional financial reporting to sustainability reporting under CSRD and ESRS. It highlights the main differences between financial and ESG reporting, focusing on double materiality, ...
A more refined and in-depth definition of accounting accounts has been formulated, and their two-part form has been substantiated. A detailed and comprehensive description of two Moldovan Charts of Accounts for accounting ...