Author

Elena Claudia Badea (florea)

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Review Open access 2026

The Audit Committee and Sustainable Business: Mapping the Research Landscape through a Bibliometric Analysis

This study presents a comprehensive bibliometric analysis of the literature on audit committees (AC) and sustainable business, based on 1,443 publications indexed in the Web of Science Core Collection for the period 2002–2025. Following the application of filters relating to the Business category and open access public...

Elena Claudia Badea (florea), Mariana Bunea, Andreea-Larisa Olteanu (Burca) et al. · New Trends in Sustainable Bu... · 0 citations

Review Open access Jul 2026

The Auditor Prepared for the Era of Artificial Intelligence: Competencies, Roles, and Implications for Professional Bodies

An integrated competency framework for the auditor prepared for the AI era is proposed, structured around six competency dimensions and four professional roles, with direct implications for professional bodies, Continuing Professional Development programmes, and certification requirements.

Elena Claudia Badea (florea), Andreea-Larisa Olteanu (Burca), M. Bunea et al. · Audit Financiar · 0 citations