Authors: Alexandra Teodora Iuga, Camelia-Daniela Hațegan Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract The quality of financial auditing is a primary objective for both financial auditors and the users of companies financial statements. The objective of this research is to analyse the key factors that influence the …
Authors: Bogdan Nedelcu, Cornel Şoimu Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract This article explores the influence of financial and accounting education on the ability of small and medium-sized enterprises (SMEs) to adopt sustainable strategies. Financial literacy is becoming an essential competence for SMEs, especially in the context …
Authors: Nicoleta Cristache, Valentina Butmalai, Alina-Florentina Saracu, Irina Susanu Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract The article analyses financial regulation, emphasising its importance in guaranteeing financial security and stimulating sustainable economic growth. It discusses the challenges that economies face in the information age, the factors influencing these …
FINANCIAL CONTROL: DEVELOPMENT PERSPECTIVES IN THE CONTEXT OF DIGITALIZATION Read More »
Author: Liliana Diana Ciobotariu Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract This article analyses the impact of recent European financial regulations on the digital financial market, with a focus on balancing system stability and the encouragement of innovation. The main objective is to examine how these new regulations …
THE IMPACT OF REGULATIONS ON THE FINANCIAL STABILITY OF THE DIGITAL MARKET Read More »
Authors: Silviu Cârstina, Gabriela Badareu, Radu Buziernescu, Stelian Selesteanu, Yamina Sosa Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract The research paper addresses the contemporary topic of digitalization through both its structure and content. The case study focuses on the medical sector, where a sample of 20 companies with …
Author: Vladimir-Aurelian Enăchescu Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract This study examines the psychological determinants influencing financial decision-making within Small and Medium Enterprises (SMEs), focusing on cognitive biases and risk perception. Drawing from an interdisciplinary framework that integrates economic theory with cognitive psychology, the research aims …
Authors: Silviu Cârstina, Mirela Cristea, Marian Ilie Siminică, Daniel Cîrciumaru, Gabriela Badareu Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract One of the major objectives of the EU is digitalization. The impact of digitalization is different from one sector to another and sometimes in contradiction with sustainability. Starting …
THE IMPACT OF DIGITALIZATION ON SUSTAINABLE DEVELOPMENT INDICATORS Read More »
Author: Geanina Gabriela Prodan Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract In the context of accelerated globalization of the economy, companies are constantly applying methods of adaptation, development and diversification of operations. External growth through mergers and acquisitions, as a rapid way of expansion, is impacted by …
THE IMPACT OF DIGITALIZATION AND REGULATIONS ON MERGERS AND ACQUISITIONS Read More »
Author: Ionuț Niculae Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract This study analyzes and presents the perceptions of young specialists in taxation regarding the underground economy and the role of digitalization in reducing it. For this purpose, a survey was conducted among students of the Master’s program …
Author: George Cristian Gruia Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract This article investigates the pivotal role of the European Union’s Digital Operational Resilience Act (DORA) and Network and Information Security Directive 2 (NIS2) in bolstering cybersecurity resilience amid escalating threats to sensitive data in the digital …
