@article{olariu2023audit,
  title = {Audit Challenges amidst COVID-19 and Evolving Auditor Reporting Trends in Romania: A Comprehensive Analysis and Research Prospects},
  author = {Andrei-Marius OLARIU},
  year = 2023,
  url = {https://ibimapublishing.com/articles/JAARP/2023/153211/},
  journal = {Journal of Accounting and Auditing: Research & Practice},
  volume = 2023,
  pages = 20,
  doi = 10.5171/2023.153211,
  abstract = {This research paper sets out to examine the auditing in the unprecedented era of the COVID-19 pandemic. It systematically investigates the prevailing trends in auditor reporting for companies that are listed on the Bucharest Stock Exchange, focusing on the critical period from 2018 to 2021. The main objective of this paper revolves around the synthesis of the existing literature that relates to audit reporting. It takes a magnifying lens to the specter of uncertainty and the associated risks related to the "going concern" status of Romanian companies that find themselves ensconced within the realm of the Bucharest Stock Exchange. It also presents a brief overview of the array of audit opinions that were disseminated to Romanian firms listed on the stock exchange during the defined timeframe. The rationale behind choosing the 2018-2021 period is rooted in the historical evidence that suggests significant fluctuations and changes in audit practices. The years 2018 to 2021 were characterized by persistent economic uncertainty in the Romanian landscape, reflecting to some extent the conditions witnessed during the 2007 crisis, largely propelled by the far-reaching and profound impacts of the COVID-19 pandemic. In essence, this research highlights the imperative need for further in-depth exploration into the substantive content and the practical utility of the enhanced auditor's reports. The shadow cast by global events, such as the COVID-19 pandemic, further accentuates the urgency of this endeavor, which should serve as a rallying point for both researchers and practitioners within the field of auditing.},
  keywords = {audit reporting; going concern; Bucharest Stock Exchange Market; Covid19},
  note = Article ID: 153211
}