Volume 15 (2021): Issue 1 (June 2021)

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 been carried out, through the employment of MAXQDA, whit the extent to answer research questions proposed. Evidences outlined a higher stakeholder engagement by State-Owned Enterprises. Further research are required for a better understanding of Stakeholder engagement of SOEs.

Understanding the factors that cause fraud and properly defining key areas of conduct is one of the most effective ways to detect potential irregularities, where the auditor’s professional judgment and skepticism are essential. In this respect, it is necessary to study some key financial indicators, but also to use various procedures to identify and detect fraud and possible manipulation in the financial reporting process. The objectives are aimed at identifying and highlighting possible red flags in companies whose shares are traded on the Bucharest Stock Exchange. The sample considered sensitive to fraudulent financial reporting is composed of four distinct categories of companies, namely: companies recently admitted to trading on the AeRO market administered by the Bucharest Stock Exchange (21), companies that obtained a zero Vektor score in 2020 (9), companies that obtained a low score in the White Letter publication (5), and companies in insolvency (4).

Digital marketing is a constantly changing field in which new trends, new values and new promotional tools appear periodically in the online environment. Trends are given both by technological progress and by the profile and behavior of the consumer. Following the application of a structured questionnaire, this paper aims to analyze the online consumer behavior in Romania during the pandemic period. The results of our study can be used by entities from various sectors of activity that want to promote products / services in the online environment.

Value added tax (VAT) is an important source of income for European Union countries. The developing countries of the European Union are encouraged to step up their efforts to comply with European legislation for the purpose of sustainable economic development. Knowing that these states are susceptible to corruption, this paper investigates the relationship between the efficiency of VAT collection, the VAT gap and the level of the corruption index in the developing countries of the European Union.

The EU offers different funds to member states for investments and development in infrastructure, governance, economy, and society. They are targeted towards the EU priorities and national necessities, offering the chance for member states and partner states to adapt to the new challenges. The COVID 19 pandemic tested states, societies and economies, and pinpointed towards needs which previously occupied a less important role in EU funding. Moreover, European states needed tailor made solutions for the post-crisis context, which will help them recover fast from the domino effect of the pandemic. All these were gathered in the Recovery and Resilience Facility, which, based on national plans, offer funds for a rapid recovery and investments in key sectors. The mechanism revealed an entire philosophy in approaching resilience and recovery, as, even if states followed the same rules in developing the plan, they oriented funds for different investments, reforms or activities.

The present article overviews the manner in which states channeled their resilience and recovery plans, as they offer different philosophies in approaching recovery and resilience.