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Protecting Financial Integrity In The Digital Age: Current Challenges In Accounting And Financial Auditing

Author

Listed:
  • Silviu - Ionel STOICA

    (“Valahia” University of Targoviste, Romania)

  • Beatrice - Elena GORE

    (“Valahia” University of Targoviste, Romania)

Abstract

Protecting financial integrity and managing associated risks are key priorities in accounting and financial auditing, especially in the context of the transformations brought about by the digital age. In this new landscape, the adoption of e-invoices and the use of the virtual space provided by ANAF become essential to improve the efficiency and security of financial and tax processes. Various studies have highlighted the benefits of e-invoices, including reducing human issue, preventing fraud, and increasing transparency in the audit process. Furthermore, the virtual space at ANAF provides quick access to information, allows secure transmission of documents and simplifies interaction with tax authorities. However, the implementation of these tools is not without challenges, such as the need to ensure compatibility with existing systems and guarantee data security in the evolving digital environment. However, e-invoices and virtual space from ANAF remain essential in promoting transparency and compliance in the financial and tax fields. In order to maximize the benefits of these instruments and meet the changing demands of the legislative and technological environment, further research and development in this area is vital.

Suggested Citation

  • Silviu - Ionel STOICA & Beatrice - Elena GORE, 2024. "Protecting Financial Integrity In The Digital Age: Current Challenges In Accounting And Financial Auditing," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 9(3), pages 51-57.
    • Handle: RePEc:brc:brccej:v:9:y:2024:i:3:p:51-57
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    References listed on IDEAS

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    1. Alain Cohn & Tobias Gesche & Michel André Maréchal, 2022. "Honesty in the Digital Age," Management Science, INFORMS, vol. 68(2), pages 827-845, February.
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    Keywords

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    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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