Perspectives on the development of digital techniques and tools with implications for accounting and financial audit services
Author(s): Carmen Elena Stoenoiu
Affiliation: Technical University of Cluj-Napoca, Memorandumului 28, 400114, Cluj-Napoca, Romania
Keywords: Implications for Accounting and Auditing Services, Digital transformation in accounting and auditing, Blockchain, Artificial Intelligence, Big Data in Accounting and Auditing.
Received: October 10, 2025 | Accepted: December 31, 2025
Type of Paper: Empirical | Vol. 10(3) Page: 72 – 85
Reference
to this paper should be made as follows: Stoenoiu, C.E. (2025). Perspectives on the development of digital techniques and tools with implications for accounting and financial audit services, J. Fin. Bank. Review, 10(3), 72 – 85. https://doi.org/10.35609/jfbr.2025.10.3(1)
