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;
  • If the article is written by an author from abroad, it can be submitted only in English, the translation into Romanian being performed during the editing process;
  • Articles must have the topical relevance presented under the Topics section;
  • Articles must be between 5 and 20 pages, 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 at least 90% when scanned for plagiarized material;
  • 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  DOOM2 ;
  • Authors who submit articles to be published guarantee that their work does not violate in any way intellectual property rights.

Papers based on presentations made at conferences organized or sponsored by the Journal 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 or, no matter the time of year. As for editing articles – which must necessarily include diacritical marks (for articles in Romanian), it is recommended to use the Microsoft WORD text editor as well as other components in the Microsoft Office package. In order to gain access to the diacritical marks, it is recommended to use the Times New Roman font, with 12pt in the text body. Please pay attention that both the text, and the tables and charts are to be submitted in black and white.

The Structure of the ArticleTitle;

  1. Authors;
  2. Summary;
  3. Keywords;
  4. JEL Classification (;
  5. Contents;
  6. References (

The content of the article should include the following sections:

  • Introduction;
  • Review of existing literature;
  • Research methodology;
  • Results and debates;
  • Conclusions;

The content of each of these sections is detailed in the existing Document Template on the site.

Tables and charts must be submitted in black and white, with up to 6 shades of gray. For ease of editing, it is recommended that charts or figures drawn up in other programs (e.g. Microsoft Excel) be enclosed in their separate text format, along with the data table based on which they were drawn up, in the corresponding application.

As for the charts that represent changes in quality, only the symbols of the respective sizes shall be indicated on the coordinate axes (at the ends and outside the drawing); instead, in the case of quantitative charts, the coordinate axes shall also include the measurement units corresponding to the varying sizes. The figures (charts) must have a name and an identifier (eg: Figure no. 4), to which reference is made in the text of the article.

As far as the table data material is concerned, it should not exceed the format of the Journal’s text page. Tables must have a cohesive presentation, each table should be numbered (having an identifier) ​​and have a title (a name). The identifier and the name are written straight and centered above the table. References from the text to the tables shall be made as follows: Table no. X. For tables containing notes, the notes shall be written immediately after the table.

In both the illustrative material and the table material, it is mandatory to enter the source immediately below the material or to the bottom of the page.

Harvard style shall be used to write the bibliography. It is recommended for article writers to have as many titles as possible, and at least 2 or 3 foreign authors, in their bibliography.

Self-reference is not encouraged.