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Sponsored AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI

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Daniel Buda

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Conference Open access Jul 2026

Coercive Mechanisms and Audit Documentation Quality in Integrated and Sustainability Reporting: A Comparative EU Analysis

Abstract Financial transparency is a key factor that influences market confidence in the EU, and the quality of audit documentation is essential to this process. To address this, the EU implemented the Audit Regulation (EU No 537/2014) and, more recently, the Corporate Sustainability Reporting Directive (CSRD). These h...

Alexandru Ioan Maca, Oana V. ȚÎRDEA (PREDOAIA), Gina Elena Zlate et al. · 0 citations

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