Adriana Tiron Tudor

Adriana Tiron Tudor
Babeş-Bolyai University | UBB · Department of Accounting and Audit

PhD

About

170
Publications
176,993
Reads
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1,249
Citations
Citations since 2016
96 Research Items
1111 Citations
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2016201720182019202020212022050100150200250
2016201720182019202020212022050100150200250
2016201720182019202020212022050100150200250
Introduction
I am full Professor, PhD Supervisor in Accounting and Audit, Faculty of Economics & Business Administration, Babeş-Bolyai University, Romania. My teaching and research fields are Financial Accounting, Public Sector Accounting, Integrated Reporting and CSR, Accounting History and Education, and in these areas, I coordinate a team of doctoral & postdoctoral scholars. If you are interested in cooperations than write me on adriana.tiron@econ.ubbcluj.ro
Additional affiliations
May 2012 - February 2016
Babeş-Bolyai University
Position
  • Head of Accounting and Audit Department
October 2009 - present
Babeş-Bolyai University
Position
  • PhD Supervisor in Accounting and Audit
Description
  • doctoral and post-doctoral students Supervisor in financial accounting, public sector accounting and audit, accounting history
October 2007 - present
Babeş-Bolyai University, Faculty of Economics and Business Administration
Position
  • Professor (Full)
Description
  • barchelor level courses: Financial accounting, Public sector accounting master level courses: Consolidated financial statements, Projects Financial management doctoral level courses: Reporting in public sector

Publications

Publications (170)
Article
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Digitalization becomes a key strategy for the success of businesses, which in today’s critical times, are under remarkable pressures and diffused uncertainty. The rapid pace of digitization is forcing deep changes in the modus operandi of organizations. This phenomenon is even more so true for accounting organizations considering that, by implement...
Article
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Our study aims to facilitate a deeper understanding of the factors influencing performance reporting in the specific context of the hybrid higher education system in Romania, a former communist country in Eastern Europe with little experience in managing the notion of public sector performance. Performance reporting impacts higher education institu...
Article
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This research aim is to investigate Foreign Direct Investment(FID) complexity in less developed countries, highlighting the factors that affectFDI. Based on data collected for the period 2003–2019 an econometric modelallows us to determine the relevance of traditional and non-traditional factors. Weemploy a panel regression, with both static and dy...
Article
This study aims to explore intersectional gender inequalities that exist in accounting organizations. A review of the literature, covering the period from 1990 to 2020, assesses the intersectionality of professional and social factors that shape inequalities in women’s professional accounting careers. This study presents the complex facets of women...
Presentation
Full-text available
As a President of Professional Accountancy Education Europe, and an accounting professor at Babes-Bolyai University, Cluj-Napoca, Romania, I am glad to share some of my thoughts about the future accountancy profession in the more and more digitalized future. https://lnkd.in/d_tYJes9
Article
Purpose This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated reporting (IR). This paper’s ultimate goal is to dig to light companies’ main approaches to incorporating SDG disclosures into IRs. Design/methodology/approach This study pu...
Research
Full-text available
Digitalization is inseparable from the sustainable development. We have witnessed that multinational enterprises and governmental structures in last decades are digitalizing their daily processes in order to optimize resources, to increase the competitiveness, to reach clients and suppliers in more flexible and effective way. To ensure effective di...
Article
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In recent years, the auditor reporting model suffered several relevant modifications, one being related to the communication of Key Audit Matters (KAMs). By better understanding what factors can affect the number of disclosed items, the users of the audit report can gain more trust in the work performed by the auditors. The measurement of the numbe...
Conference Paper
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Climate change and environmental degradation are an existential threat to Europe and the world. To overcome these challenges, the European Green Deal intents to transform the EU into a modern, resource-efficient and competitive economy. Today, we are facing two megatrends: Digitalization and Sustainability. During pandemic period of COVID-19, digit...
Presentation
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The presentation hightlight the Key research findings on SME integrated reporting adoption, challenges, and perspectives in Central Europe. It represents a dissemination activity of the Integrated Reporting for SMEs Transparency (INTEREST Project).
Article
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Auditor-client relationship is a multifaceted interaction between the two parties, defined and influenced by several factors. This research delimitates and summarizes the eight relevant factors in literature in order to analyze them, as opposed to most previous research, in a synergic manner. The study does not limit to the qualitative part as it p...
Article
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Research background: Consumers’ interest in environmental responsibility, sustainable consumption, and the circular economy is significantly increasing in all aspects of their lives. Clothing and fashion are clearly among these aspects. The fashion industry is one of the most resource-intensive and environmentally polluting industries. Circularity...
Chapter
The improved relevance of corporate reporting practices has emerged worldwide, particularly in the European Union, with its regulation on non-financial information demonstrates the increased relevance of such practices. In the case of Romania, non-financials reports are still consolidating in organizations of all sizes. Although, Romanian SMEs are...
Article
Full-text available
The present research aims to investigate the roadmap followed by a Romanian University implementing sustainability practices and thus contributing to the United Nations Sustainable Development Goals. Informed by the stakeholder theory lens, the study contributes to the literature by exposing, from a longitudinal perspective, the case of the evolvin...
Chapter
Examines on a national basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. The book link: https://link.springer.com/book/10.1007/978-3-030-81903-3.
Article
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The disclosure of KAMs contributes to the increase of financial-reporting quality, the value of the audit report, and implicit interest in it. Moreover, KAM's disclosure has a positive influence on the expectation gap between the auditors and other users of the audit report and financial statements. This study aims to identify relevant drivers infl...
Article
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PURPOSE: Algorithms, artificial intelligence (AI), machines, and all emerging digital technologies disrupt traditional auditing, raising many questions and debates. One of the central issues of this debate is the human-algorithms complex duality, which focuses on this investigation. This study aims to investigate the algorithms' penetration in audi...
Article
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Purpose The purpose of the research is to shed light on how the mandatory regulation on nonfinancial information has changed European state-owned enterprises' (SOEs) disclosure levels. In addition, the present research aims to demonstrate, under the lens of legitimacy theory, how Hofstede's cultural dimensions shape social expectations that may hav...
Article
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Green bonds are a new financial tool that has developed rapidly in the context of climate change risks. Their proceeds are used to finance only environmentally friendly projects. This paper aims to examine the determinant factors of the green bonds issue in the context of the European Union countries. Using linear regression, we explore the impact...
Article
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The abundance of new innovative data sources creates opportunities and challenges for all professions and professionals working with information. One of these professionals is the management accountant (MA). Although their tasks have expanded over time and especially recently, MAs have not fully employed all the available internal and external data...
Article
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Order increases, supply chain disruptions, changing customer behavior, store closures, and more that have been caused by the coronavirus epidemic (COVID-19) will undoubtedly affect the online commerce forms of business. The coronavirus pandemic has a significant impact on digitalization and customer experience and well-being in mobile commerce. Sin...
Chapter
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The topic of the social responsibility has a long footing in different societies around the world, and also in the Romanian society, especially in the last 10 years. Indubitably the transition to a decentralized economy started in 1990 and the accession as an EU member state in 2007 change a lot the Romanian society, business environment and corpor...
Article
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Municipal bonds are widely issued by local municipalities as a feasible financial alternative to fund infrastructure projects. On the other side, from the investors’ perspective, bonds issued by municipalities have historically been a popular investment option due to often favorable tax treatment for investors as well as the issuer’s credibility an...
Article
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The purpose of this research is to analyze whether State-Owned Financial institutions are giving more attention, in their integrated report, to stakeholders, that among the most important find the civil society, than Privately-Owned Financial institutions. An in-depth content analysis of the analyzed financial institutions’ Integrated Reports has b...
Article
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This study approaches the fresh perspective of non-financial reporting (NFR) promoted through the Directive 2014/95/EU (EUD) by providing a state of knowledge, initiatives and approaches on this topic and also by identifying the main patterns developed within this research stream. Based on a structured literature review and statistical methods as...
Article
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Purpose The purpose of this paper is to facilitate blockchain innovation immersion in accountancy organizations by providing tools that allow organizations to manage the change. The paper approaches blockchain technology (BT) through the lens of organizational change management, with a specific focus at the organization level. Design/methodology/a...
Article
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Given its significance to stakeholders, the process of revising audit reports is an essential subject in today’s economic context. This study aims to detail relevant elements of this process by evaluating alterations to and developments of the audit report, as supported by international and regional standard-setters and regulators. To that end, we...
Research Proposal
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This Special Issue aims to look at new and emerging challenges to be considered and addressed in Corporate Reporting from different points of view. We invite manuscripts featuring original research that complements our understanding of the impact of new and future challenges on companies that might be disclosed to enhance the entity’s accountabilit...
Presentation
Full-text available
The presentation proposes a new model of SME governance based on integrated thinking and reporting. At the EU level, there are many debates today concerning non-financial reporting in general, and in the particular case of SME in the frame of EU NFI Directive and possible standardization. SMEs are increasingly required to provide NFI reports, which...
Article
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In terms of corporate governance, the board of directors (BoDs) is the main responsible structure in meeting and safeguarding both shareholders and stakeholders' interests. Integrated reporting's primary aim is to improve the information quality provided to shareholders while responding to stakeholders' interests and needs. Using lenses of stakehol...
Article
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Nowadays, Information Technology (IT) is part of virtually every business, and companies that cannot keep the pace with new technologies will disappear over time. Due to their nature of specific activities and exceeding other areas, professional accounting and auditing services can improve their performance through Robotic Process Automation (RPA)....
Conference Paper
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The paper objective is to present a structured literature review of the most relevant publications regarding IFRS for SMEs by studying their impact and contributions, based on articles published on the WOS and Google Scholar database in the period 2000–2019. The paper contributes to the development of knowledge mainly by: (1) Focusing on the most...
Presentation
Full-text available
Today there is a huge diversity of nonfinancial reporting international frameworks. Public sector entities good governance in response to enhanced requirements of accountability, performance, trust, and public interest are preparing a large variety of financial, statistical budget reports and in addition other reports concerning sustainability, env...
Article
Purpose This paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the level of IR disclosure (IRD) provided by a sample of European SOEs for the period 2013–2017, in accordance with IR framework requirements. The study also proposes an ana...
Research Proposal
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In recent years, the blend of the global financial and sustainability crisis caused by increasing climate change, irresponsible consumption, poor working conditions, social inequality, water usage, waste, financial instability, and the most recent COVID-19 pandemic has created a wide business case for Corporate Social Responsibility (CSR) and Susta...
Article
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To become higher competitive a university needs to develop a viable students’ absorption strategy on the labor market. A key to the successful development of such a strategy rests to synchronize jobs descriptions with profiles and behavior of IT students. In order to generate this synchronization, it is essential to identify a way to improve univer...
Article
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Starting with 2016, the non-financial reporting became mandatory for certain types of entities in the European context due to the introduction of the Directive 2014/95/EU, and the Directive has been transposed in the Romanian context, a country without a CSR reporting tradition. This paper aims to discuss the main concerns at European and national...
Article
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In Romania, a country with a former centralised economy governed by a communist regime up to 1990, there was a tradition for reporting non-financial information, which includes corporate social responsibility, sustainability and environmental issues. This paper aims to analyse the transition to a free-market economy and a democratic society that en...
Chapter
Full-text available
This chapter aims to analyse how the fundamental concepts of integrated reporting are addressed within the boundaries of public higher education institutions (HEIs), as their three missions present a significant impact on society, using the case of one of the most prestigious public universities from a regulation-compliance-oriented setting (such a...
Chapter
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The purpose of this paper is to investigate intellectual capital (IC) disclosure levels in higher education institutions (HEIs), using a comprehensive disclosure checklist which combines a mainstream IC theoretical framework and conceptual delineations from the Integrated Reporting (IR) Framework. The paper employs content analysis on reporting set...
Article
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Sustainability requires an integrated approach to social, economic and environmental issues, and universities, through their role of educating new generations, together with research, innovation and interaction with the socio-economic environment in which they operate can have a major contribution to the sustainable development of society. The arti...
Article
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The European Directive 2014/95/EU regulating the disclosure of non-financial information for public interest organisations is enjoying its first years since entering into force in 2017. The emerging of social, environmental and sustainability issues in combination with the New Public Management (NPM) reforms, led public sector entities to huge dema...
Article
Grounded in legitimacy theory, this paper contributes to the study of integrated reporting (IR) practices in the public sector, focusing on state-owned enterprises (SOEs)—organizations situated at the boundary between the public and private sector. The findings demonstrate a fair degree of compliance with IR framework (IRF) requirements and identif...
Article
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The accounting profession was considered a masculine one, due to the historical context, traditions and mentality at that certain point in time; currently the number of women that are in the profession has become overwhelming, making women a majority in some cases. However, in top management positions in big auditing companies, in professional bodi...
Article
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Considering the increasing number of women entering the accounting profession, it is timely to explore the inequalities that still exist and consider what policy processes continue to forge inequalities between men and women. Through a systematic literature review (SLR) of accounting and management journals during the period 1994-2017, we assessed...
Article
Integrated reporting (IR), which aims to overcome the limitations of both traditional financial and stand-alone non-financial reports, has gained momentum as a single comprehensive tool merging financial and non-financial information. Initially conceived for private sector entities, IR is also establishing itself in the public sector context as a v...
Preprint
Full-text available
Considering the increasing number of women entering the accounting profession; it is timely to explore inequalities that still exist; and consider what policy processes continue to forge inequalities between men and women. Through a SLR of accounting and management journals during the period 1994-2017 we assess the different dynamics that have shap...
Article
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Today's students are part of Generation Y (Millennials) and have certain specific characteristics that employers cannot ignore when they enlarge their staff. The profile and expectations of this generation differ greatly from those of previous generations. In this regard, the research aims to question the undergraduate and master students that atte...
Article
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Social media is spreading on the entire earth rapidly changing the way of communication and interactions in different areas of human life. Used in early stagesby people who wanted to stay connected with their friends and families, social media became in time a tool used by public organizations to promote transparency, to foster democracy and to kee...
Article
Purpose The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting harmonisation literature by revealing the actual status of governmental reporting at the national level. Design/methodology/approach The paper carried out an exploratory data...
Article
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The title of this study is an analysis of the effect of corporate characteristics and auditor characteristics on the audit fee. The study aims to prove that the audit fee is influenced by the company characteristics (company size, business complexity, risk, profitability) and the manufacturing companies listed on the Stock Exchange in 2010-2014. Th...
Article
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This study investigates how accounting quality impacts the incorporation of firm-specific information into stock prices. Using data from 18 developed countries that apply IFRS, during the period 2004-2015, we find strong evidence that supports the hypothesis that accounting quality determines stock price informativeness. The results yield important...
Article
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This study investigates the disclosure levels of Romanians listed companies’ pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper emphasises whether Romanian Energy (Oil & Gas and Utilities)...
Article
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The ongoing academic debate about Integrated Reporting (IR) outlines that a particular interest shall be accorded to the financial sector organizations. Furthermore, previous researches in the field of an IR demonstrates the need of further research in the developing the actual knowledge of the advancement and implementation of IR and how are compa...
Article
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This paper aims to examine how the relationship between the auditor and the auditee influences the negotiation strategies and also the study of the link between variables related to the relationship between the auditor and the auditee in the negotiation process during the audit engagement. Based on the literature and the working tool (questionnaire...
Chapter
‘Public sector accounting, auditing and control in Romania’ by Adriana Tiron-Tudor presents a comprehensive overview of the organization of the country, its territorial structure and central and local government financing, to be proceeded with concise insights on the processes referring to formulation and execution of central government and local a...
Article
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This article gives an overview of the EU SAIs’ disclosure of their PA activity as a tool to increase SAI’s transparency and accountability
Chapter
The new trend in corporate reporting is the integrated reporting ( ), who integrates financial information with the information on the environment, society and governance (ESG) in a single report (Eccles et al. One report: Integrated reporting for a sustainable strategy. Wiley, Hoboken, NJ, 2010). discloses information related to social, environmen...
Chapter
Integrated reporting system is not a brand new territory, but a restructuring output of existing reporting components. In this respect, the authors’ underlying cause for investigation is that some of the framework’s key components are inspired and transposed from other reporting frames. The aim of this paper is to analyze the principles of integrat...
Chapter
‘Public sector accounting, auditing and control in Romania’ by Adriana Tiron-Tudor presents a comprehensive overview of the organization of the country, its territorial structure and central and local government financing, to be proceeded with concise insights on the processes referring to formulation and execution of central government and local a...
Article
Full-text available
Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from this premise, this work aims to provide, using a histo...
Poster
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Dear colleagues, you are very welcomed to attend the 2019 Spring Workshop organised by the EGPA Permanent Study Group XII 'Public Sector Financial Management', to be held in Cluj-Napoca, Romania, on 9-10 May 2019, organized by the Babeş - Bolyai University, Faculty of Economics and Business Administration, Accounting and Audit Department and Facult...
Article
The need for change in the accounting and audit profession is a topic discussed and accepted by both regulators and accounting professionals. The authors aimed to investigate whether audit education has an effect on the existence of the audit expectation gap. To achieve this objective, they administered a survey on students, used as proxies for dif...
Article
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The auditing profession is based on serving the public interest and the exact knowledge regarding the public interest notion is a condition of its advancement. The professions‟ commitment to support public interest is factual, a condition of its presence. The individual interest should not be predominant over the public interest and the reconciliat...
Article
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The web 2.0.-era education is in a continuous reformation and evolution. Nowadays, information technologies are developed and widespread impetuously. Thus, digital mind maps are becoming more and more popular but little is known about the use of this subject and its application in the economic academic field. This paper aims to offer some results i...
Article
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In this paper, we analyze the gender issues that are present in the accounting profession, and more precisely, on the career paths one could follow in the accounting profession and what the underlying reasons are for each option. Our conclusions show that some of the factors that influence women career paths are discrimination, motherhood, glass-ce...
Article
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This study focuses on the wide debated concept of bio-economy, underlying its evolution and connection with universities’ goal, from the intellectual capital (IC) perspective. It’s aim is to highlight the mutual influence of IC disclosures and knowledge management in its ability to foster the development of the bio economic environment. Thus, this...
Article
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Non-financial disclosure has become increasingly popular, as it can satisfy the information needs of a growing range of stakeholders. Because traditional financial reports cannot provide comprehensive accountability, several frameworks and guidelines for facilitating non-financial information disclosure have been developed. Recently, the European U...