Audit Financiar Journal encourages the submission of original research-based papers, capable of making a significant contribution to the development of the financial auditor profession and the understanding of accounting and auditing activities. Papers that do not comply with these editorial guidelines may be rejected by the editorial team. 

Articles must comply with the following general rules: 

• The Romanian authors must submit the articles both in Romanian and English languages; 

• If the article is written by an author (authors) from abroad, it can be submitted only in English language, the translation into Romanian being performed during the editing process; 

• Articles must have the topical relevance presented under the Topics section; 

• Articles must be, usually, between 15 and 20 pages long, calculated for an average of 2,000 characters per page (measured in the Microsoft ™ Word application); 

• Each version of the article must reach an originality percentage of over 90% when anti-plagiarism check is done; 

• The English version of each article must be adequate; 

• For the Romanian language version, from the linguistic point of view (spelling, writing and punctuation), the rules that apply are those approved by the Romanian Academy according to  DOOM (https://doom.lingv.ro/); 

• Authors who submit articles to be published have to guarantee that their work does not violate in any way intellectual property rights. 

Papers based on presentations made at conferences organized or sponsored by Audit Financiar or by CAFR, as well as from a series of scientific events with topics of common interest shall also be accepted for publication by the Journal. 

The papers are to be sent to the editorial team by e-mail at: revista@cafr.ro, no matter the time of year. For editing the articles, it is recommended to use the Microsoft WORD text editor as well as other components of the Microsoft Office package, with the Times New Roman font, of at least 12pt size. Page numbers must be inserted. 

The Structure of the Article 

• The Title; 

• The authors, their professional and/or scientific affiliation, their e-mail addresses; 

• An Abstract, which must be written at the 3rd person, presenting the subject of the research, the main approaches and authors’ contributions; 

• Key words (minimum 4-5); 

• JEL Classification (https://www.aeaweb.org/econlit/jelCodes.php?view=jel); 

• Content; 

• References /Bibliography (http://libweb.anglia.ac.uk/referencing/harvard.htm). 

The content of the article should include compulsory (but not exhaustive) the following sections: 

• Introduction; 

• Review of existing literature; 

• Research methodology; 

• Results and discussions; 

• Conclusions; 

• Acknowledgement (if necessary); 

Tables and graphs/figures should be prepared in an editable/visible format and must be accompanied by its source specification. 

These figures (charts) must have a name and an identification number (e.g.: Table no. 1, Figure no. 1), to which reference is made in the text of the article. The name of the table/figure will be placed above and the source – under each of them. 

Harvard style shall be used to write the bibliography (http://libweb.anglia.ac.uk/referencing/harvard.htm). It is recommended for authors to have as many titles as possible in their bibliography. Auto citation is not encouraged.