Have a personal or library account? Click to login
A Bibliometric Analysis of the Concept of Professional Judgment in Accounting and Financial Auditing Versus Jurisprudence Cover

A Bibliometric Analysis of the Concept of Professional Judgment in Accounting and Financial Auditing Versus Jurisprudence

Open Access
|Jul 2025

References

  1. Alvin A. Arens, Loebbecke, James K., Audit: an integrated approach, Ed. a 8-a, Publisher: Chișinău : Arc, 2003;
  2. Bercheci, M. (2010). Capitalizing on Financial Reporting. Bucharest: CECCAR Publishing House
  3. Burlaud, A. and Niculescu, M. (2016), Accounting standards that appeal to the professional judgment: a threat or an opportunity for the accounting profession?, Audit Financiar, vol. XIV, nr. 12(144)/2016, pp. 1325-1334, DOI: 10.20869/AUDITF/2016/144/1325, Link: http://dx.doi.org/10.20869/AUDITF/2016/144/1325
  4. Fearnley, S. and Beattie, V. and Brandt, R. (2005) Auditor independence and audit risk: a reconceptualisation. Journal of International Accounting Research 4(1):pp. 39-71
  5. L. Feleagă, N. Feleagă (2007), Financial Accounting: A European and International Approach, Economic Publishing House
  6. Garcia-Blandon, Josep, Josep Maria Argiles-Bosch, and Diego Ravenda. 2020. Audit firm tenure and audit quality: A cross-European study. Journal of international financial management & accounting 31: 35-64
  7. Gîrbină, M. M., & Bunea, Ş. (2008). Syntheses, case studies, and multiple-choice tests on the application of IAS (revised) - IFRS. CECCAR - The Body of Expert and Licensed Accountants of Romania.
  8. Grosu, M., Istrate, C., & Robu, I. B. (2023). Empirical Study on the Analysis of the Financial Auditor’s Concern in Ensuring the Transparency and Sustainable Performance of BSE Listed Companies. Audit Financiar, 21(172)
  9. Glover S. M, Taylor M. H. and Yi-Jing Wu, (2017), Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy AUDITING, Journal of Practice & Theory Feb 2017, Vol. 36, No. 1 (February 2017) pp. 63-84
  10. Horton, Joanne, Maria Tsipouridou, and Anthony Wood. 2018. European Market Reaction to Audit Reforms, European Accounting Review 991-1023
  11. Ivan, I. (2016), The importance of professional judgement applied in the context of the International Financial Reporting Standards, Audit Financiar, vol. XIV, no. 10(142)/2016, pp. 1127-1135, DOI: 10.20869/AUDITF/2016/142/1127 Link: http://dx.doi.org/10.20869/AUDITF/2016/142/1127
  12. Khan Mohammadi, M., Faghani Makrani, K., Gorganli Doji, J. (2021). Modeling the professional judgment of the auditor’, International Journal of Nonlinear Analysis and Applications, 12 (Special Issue), pp. 2367-2384. doi: 10.22075/ijnaa.2021.6272
  13. Lam, K., Mensah, C., K., Yaw, M., ( 2006), A reply to Randall E. LaSalle. The civil justice system and going-concern audit reports: Comments on ‘Auditors’ decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong, Journal of Accounting and Public Policy 25: 746–754.
  14. Lee Teck-Heang1, Azham M. A., (2008), The evolution of auditing: An analysis of the historical development, Journal of Modern Accounting and Auditing, nr.12/decembrie 2008, USA, pg.3/8
  15. Laudato, M., (2016), Performing effective (and effcient) audits – the importance of planning and materiality,https://www.accaglobal.com/us/en/member/discover/cpd-articles/audit-assurance/effective-audits.html
  16. Miller, M., C., (1999), Auditor Liability and the Development of a Strategic Evaluation of Going Concern, Critical Perspectives on Accounting 10: 355-375, http://www.idealibrary.com
  17. Moore Guy, (2009), Using professional judgment, The Auditor’s Report, American Accounting Association, Accounting and Business Education Research and Practice Worldwide, 33(1)
  18. Montenegro, Tania Menezes, Pedro Meira, and Sonia Silva. 2023. The investors’ prospects on mandatory auditor rotation: evidence from Euronext Lisbon., QUANTITATIVE FINANCE AND ECONOMICS 7: 440-462.
  19. Morariu A, Mihaela DĂUCEANU (AVRAM), Daniela Nicoleta MEDINȚU, The Financial Information Through IFRS and National Rules - Challenges, Valences and Limits, WBI Conference Proceedings of Economics, Finance and Business, 13 - 15 April 2015, Paris, France, IBSN: 978-1-922069-73-3, is indexed in: Cabell’s Directory, EBSCO, Ulrich of USA and ERA, ABDC of Australia, www.wbiworldconpro.com, www.parisconfo.com.
  20. Morariu, A., Stoian, F., Cercel, T., (2007), Valenţele şi limitele eşantionării în auditul financiar, Analele Universităţii din Craiova nr.35/2007, Volumul 1, pp.33-54
  21. Pătărlăgeanu, S.R., Dinu, M. and Constantin, M., 2020. Bibliometric Analysis of the Field of Green Public Procuremen. Amfiteatru Economic, 22(53), pp. 71-81. DOI 10.24818/EA/2019/53/71.
  22. Paunescu, Mirela. 2015. The Romanian audit market structure in case of listed companies and the impact of adopting IFRS. International Conference on Emerging Markets Queries in Finance and Business (EMQFB). Bucharest: Procedia Economics and Finance. 686-693.
  23. Randall E., LaSalle, (2006), The civil justice system and going concern audit reports: Comments on ‘‘Auditors’ decision-making under going concern uncertainties in low litigation risk environments: Evidence from Hong Kong, Journal of Accounting and Public Policy 25: 740–745.
  24. Sandu (Ursachi), A., (2016), The implications of the adoption and implementation of IFRS on the transparency of information presented in the reports of listed entities, Univ. Ștefan cel Mare, Suceava.
  25. Sujana, Edy and Dharmawan, Nyoman Ari Surya, Audit Quality Improvement and the Role of Risk: Audit as a Moderator, Australasian Accounting, Business and Finance Journal, 17(4), 2023, 223-238. doi:10.14453/aabfj.v17i4.14.
  26. Trotman, K.T., Tan, H.C., Ang, N., (2011), Fifty-year overview of judgment and decision-making research in accounting, Accounting and Finance, vol.51, pp.278–360.
  27. Trotman, Ken T. (2005), Discussion of Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective, Auditing, Journal of Practice &Theory, 73–87.
  28. Trotman, Ken, (2006), Professional judgment: are auditors being held to a higher standard than other professionals?, Center for Accounting and Assurance Services Research, University of New South Wales.
  29. Tsui, J., Windsor, C., (2001), Some cross-cultural evidence on ethical reasoning, Journal of Business Ethics, vol. 31, no. 2, pp. 143-150.
  30. The Handbook on the International Code of Ethics for Professional Accountants including the International Standards on Independent, 2021, Republished by CECCAR 2023.
  31. REGULATION (EU) NO. 537/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 16 April 2014 regarding specific requirements relating to the statutory audit of public interest entities and repealing Commission Decision 2005/909/EC.
Language: English
Page range: 304 - 318
Published on: Jul 24, 2025
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2025 Oana V. Țîrdea, Alexandru Ioan Maca, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.