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Lect.univ.dr. Alina Beattrice Cuzdriorean-Vladu
Strada Teodor Mihali, Nr. 58-60
Campus FSEGA
400591, Cluj-Napoca, Romania
Tel: +40 264 418 652/3/4/5
Fax: +40 264 412 570
Int: 5811
Birou: 223
E-mail:
beattrice.vladu 
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A. ARTICOLE INDEXATE ISI:
1. Vladu, AB, Amat, O, Cuzdriorean DD (2017), Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators, Journal of Business Ethics (Springer), vol. 140 (4), pp. 633-648
B. CĂRȚI UNIC AUTOR:
Vladu, AB (2014), What lies beneath: fairness or creative accounting?, LAP Lambert Academic Publishing, Germany, 460 pag, ISBN: 978-3-659-51316-9
C. CĂRȚI COAUTOR:
1. Deaconu, A, Buglea, A, Anghel, I (coord) (2013), Diagnosticul și evaluarea întreprinderii, Editura Risoprint, Cluj-Napoca (Coautor capitolul 3 – Diagnosticul întreprinderii), ISBN: 978-973-53-0942-8
2. Deaconu, A, Manațe, D (coord) (2013), Studii de caz privind evaluarea proprietăților, Editura Risoprint, Cluj-Napoca (Coautor capitolul 6 – Evaluarea SC GAMA SA prin metoda actualizării cash-flow-ului și a profitului economic), ISBN: 978-973-53-0947-3
3. Matiș, D, Istrate, C (coord) (2013), Contabilitate și raportări financiare, Editura Risoprint, Cluj-Napoca (Autor capitolul 2 – Elemente de evaluare în scopul raportărilor financiare), ISBN: 978-973-53-0946-6
4. Matiș, D (coord) (2012), Statistici privind indicatori utili analizei economice și evaluării proprietăților, Editura Grinta, Cluj-Napoca (Coautor capitolul 1 – Descriere eșantion și capitolul 2 – Metode utilizate pentru prelucrare), ISBN: 978-973-126-361-8
5. Matiș, D, Pop, A (coord) (2010), Contabilitate financiară, Ediția a II-a, Editura Casa Cărții de Știință, Cluj-Napoca (Coautor capitolul 5 – Contabilitatea creanțelor și datoriilor), ISBN: 978-973-133-665-7
6. Sucală, L, Nistor, CS, Vladu, AB (2010), Contabilitate financiară, Editura Risoprint, Cluj-Napoca, ISBN: 978-973-53-0412-6
D. ARTICOLE INDEXATE BDI:
1. Vladu, AB (2016), Ethical Attitudes of Romanian Accountants: Evidence from Practitioners, African Journal of Economic and Sustainable Development (Inderscience), vol. 5, issue 2, disponibil la: http://www.inderscience.com/info/ingeneral/forthcoming.php?jcode=ajesd
2. Grabinski, K, Vladu, AB (2015), Earnings management under polish GAAP versus IFRS: evidence from an emerging market, African Journal of Accounting, Auditing and Finance (Inderscience), vol. 4, no. 4, pp. 294-311
3. Vladu, AB (2015), What about ethics? An empirical investigation of Romanian students' perception on earnings management, African Journal of Accounting, Auditing and Finance (Inderscience), vol. 4, no.2, pp. 121 – 138
4. Vladu, AB (2015), Corporate Governance Mechanisms and Earnings Management: A state of the Art, The Annals of the University of Oradea, TOM XXIV, first issue, July 2015, pp. 982-990, ISSN 1582-5450
5. Vladu, AB (2015), Do accounting practitioners use accounting research results?, Annals of the ”Constantin Brâncuși” University of Târgu Jiu, Economy Serie, numărul 3/2015, pp. 10 – 15, ISSN 1844-7007, disponibil la: https://ideas.repec.org/a/cbu/jrnlec/y2015v3p10-14.html
6. Vladu, AB, Cuzdriorean, D (2014), Detecting earnings management: Insights from the last decade leading journals published research, Procedia Economics and Finance, vol. 15, pp. 695-703
7. Vladu, AB, Pelinescu, E (2014), Shortcomings in Earnings Management Detection Research Area: A State of the Art of Contemporary Insights, Internal Auditing & Risk Managemet, Year IX, nr. 4(36), pp. 75-91, ISSN 2065 – 8168 (print), ISSN 2068 - 2077 (online), disponibil la: http://aimr.univath.ro/en/article/SHORTCOMINGS-IN-EARNINGS-MANAGEMENT-DETECTION-RESEARCH-AREA-A-STATE-OF-THE-ART-OF-CONTEMPORARY-INSIGHTS~813.html
8. Popa IE, Vladu AB, Șpan, GA, Simon, A (2014), Studiu empiric privind modul de stabilire a onorariilor de audit, Revista Audit Financiar, nr. 5, pp. 30-36
9. Vladu, AB, Matiș, D, Roth, A (2014), Taxonomia tehnicilor de contabilitate creativă din perspectiva profesioniștilor contabili din România, Revista Audit Financiar, nr. 3, pp. 52-60
10. Matiș, D, Gherai, DS, Vladu, AB (2014), Analiza conformității informațiilor prezentate de către instituțiile supreme de audit la nivel european, Revista Audit Financiar, nr. 1, pp. 18-24
11. Vladu, AB, Cuzdriorean, D (2014), Detecting earnings management: Insights from the last decade leading journals published research, Procedia Economics and Finance (Elsevier), vol. 5, pp. 695-703, DOI:10.1016/S2212-5671(14)00542-5, disponibil la: http://www.sciencedirect.com/science/article/pii/S2212567114005425
12. Gherai, DS, Vladu, AB (2013), Auditul public extern și pilonii bunei guvernanțe publice în statele membre ale Uniunii Europene, Revista Audit Financiar, nr. 12, pp. 38-44
13. Vladu, AB (2013), Drawing Inferences regarding Audit Quality in a Code-Law Country: an Empirical Investigation, Studia Universitatis "Vasile Goldiş" Arad. Economic Series, vol. 23, issue 4, pp. 63-72
14. Vladu, AB (2013), Predictors of Ethical Judgments in the Romanian Audit Profession: An Empirical Investigation, Studia Universitatis "Vasile Goldiş" Arad. Economic Series, vol. 23, issue 4, pp. 22-28
15. Vladu, AB (2013), Smoothing behavior of firms in times of crisis: empirical evidence from the Spanish economic environment, Annales Universitatis Apulensis Series Oeconomica, vol. 2, issue 15, pp. 467-472, indexat în REPEC Databases, disponibil la: http://ideas.repec.org/a/alu/journl/v2y2013i15p13.html
16. Vladu, AB (2013), Machiavellianism and short-term earnings management practices, Annales Universitatis Apulensis Series Oeconomica, vol. 2, issue 15, pp. 467-472, indexat în REPEC Databases, disponibil la: http://ideas.repec.org/a/alu/journl/v2y2013i15p12.html
17. Vladu, AB (2013), Earnings management occurence in times of crisis: insights from the literature, Constantin Brancusi University`s Annals, issue 5, ISSN 1844-7007, indexat în REPEC Databases, disponibil la: http://www.utgjiu.ro/revista/ec/pdf/2013-05/17_Vladu.pdf
18. Vladu, AB (2013), Fair value measurement in agriculture and the potential to mislead, Constantin Brancusi University`s Annals, issue 5, ISSN 1844-7007, indexat în REPEC Databases, disponibil la: http://www.utgjiu.ro/revista/ec/pdf/2013-05/13_Vladu.pdf
19. Vladu, AB, Cuzdriorean, D (2013), Financial transparency and earnings management: insights from the last decade leading journals published research, Revista de Contabilidad y Direccion, vol. 16, pp. 129-160
20. Vladu, AB, Cuzdriorean, D (2013), Creative accounting, measuring and behavior, Annales Universitatis Apulensis Series Economica, vol. 1, issue 15, pp. 107-115, indexat în REPEC Databases, disponibil la: http://ideas.repec.org/a/alu/journl/v1y2013i15p9.html
21. Vladu, AB, Matiș, D (2012), Importance and vulnerability of true and fair view in the Romanian accounting environment – case study, The Annals of Universty of Oradea, Economic Science – TOM XX, ISSN 1582 – 5450, issue 1, pp. 972-977, indexat în REPEC Databases disponibil la: http://ideas.repec.org/a/ora/journl/v1y2012i1p972-977.html
22. Vladu, AB, Cuzdriorean, D (2012), Creative disclosure: an experimental study, The Annals of University of Oradea, Economic Science – TOM XX, ISSN 1582 – 5450, issue 1, pp. 978-984, indexat în REPEC Databases disponibil la: http://ideas.repec.org/a/ora/journl/v1y2012i1p978-984.html
23.. Vladu, AB, Amat, OS, Matiș, D (2012), How much creativity is in the area of creative accounting?, Review of Business Research, vol. 12, no. 2, ISSN 1546-2609, pp. 156-162
24. Vladu, AB, Groșanu, A, Cuzdriorean, D (2012), When creative accounting has a different path: positive bias and persuasive language – an experimental study, Journal of International Management Studies, vol. 12, no. 2, ISSN: 1930-6105, pp. 105-111
25. Vladu, AB, Matiș, D, Amat, OS (2012), True and Fair View and Creative accounting conceptual delimitations based on Papineau’s tree methodology, Annales Universitatis Apulensis Series Economica, vol. 1, issue 14, pp. 104-115, indexat în REPEC Databases, disponibil la: http://ideas.repec.org/a/alu/journl/v1y2012i14p9.html
26. Matiș, D, Vladu, AB, Cuzdriorean, D (2012), Creative disclosure – Features of Creative Accounting, Annales Universitatis Apulensis Series Economica, vol. 1, issue 14, pp. 73-80, indexat în REPEC Databases, disponibil la: http://ideas.repec.org/a/alu/journl/v1y2012i14p6.html
27. Vladu, AB, Matiș, D, Popa, I (2011), True and Fair View – The Batterfield for subjectivity, objectivity, flexibility and professional judgment in the accounting arena, Journal of International Management Studies, vol. 1, no. 1, ISSN 1690-2140, pp. 151-157
28. Vladu, AB, Groșanu, A (2011), Some insights regarding creative accounting in Romanian accounting environment – regulators, financial auditors and professional bodies opinion, The Annals of University of Oradea, Economic Science – TOM XX, ISSN 1582 – 5450, issue 2, pp. 661-668, indexat în REPEC Databases, disponibil la: http://ideas.repec.org/a/ora/journl/v1y2011i1p661-668.html
29. Vladu, AB, Cuzdriorean, D (2011), Detection of earnings management – A proposed framework based on accruals approach research design, The Annals of University of Oradea, Economic Science – TOM XX, ISSN 1582 – 5450, issue 2, pp. 643-648, indexat în REPEC Databases, disponibil la: http://ideas.repec.org/a/ora/journl/v1y2011i2p643-648.html
30. Vladu, AB, Matiș, D (2010), Corporate Governance and Creative Accounting: Two concepts strongly connected? Some interesting insights highlighted by constructing the internal history of literature, Annales Universitatis Apulensis Series Economica, vol. 1, issue 12, pp. 332-346, indexat în ECONPAPER Databases, disponibil la: http://econpapers.repec.org/article/alujournl/v_3a1_3ay_3a2010_3ai_3a12_3ap_3a33.htm
31. Matiș, D, Vladu, AB, Cristea (Negrea), L, Sucală, L (2010), Jones, Dechow and Kasznik models significance in the Romanian accounting environment, Annales Universitatis Apulensis Series Economica, vol. 1, issue 12, pp. 253-266, indexat în REPEC Databases, disponibil la: http://ideas.repec.org/a/alu/journl/v1y2010i12p25.html
32. Cuzdriorean, D, Matiș, D, Vladu, AB (2010), A comparative analysis between Anglo-Saxon and Continental Accounting Systems: The Central Point of The Relationship between Accounting and Taxation, Review of Business Research, vol. 10, no. 5, ISSN 1546-2609, pp. 120-126
33. Balaciu, D, Vladu, AB (2010), Creative accounting – players and their gains and losses, The Annals of University of Oradea, Economic Science – TOM XX, ISSN 1582 – 5450, issue 1, pp. 813-819, indexat în REPEC Databases, disponibil la: http://ideas.repec.org/a/ora/journl/v1y2010i2p813-819.html
34. Sucală, L, Vladu, AB, Fekete, Sz, Fătăcean, Gh (2009), Social welfare and taxation effects on insurance. International empirical study, The Annals of University of Oradea, Economic Science – TOM XX, ISSN 1582 – 5450, issue 1, pp. 1176-1181, indexat în REPEC Databases, disponibil la: http://ideas.repec.org/a/ora/journl/v3y2009i1p1176-1181.html
35. Matiș, D, Vladu, AB, Cristea (Negrea), L (2009), Cash-flow reporting between potential creative accounting techniques and hedging oportunities – case study Romania, Annales Universitatis Apulensis Series Economica, vol. 1, issue 11, pp. 140-153, indexat în ECONPAPER Databases, disponibil la: http://econpapers.repec.org/article/alujournl/v_3a1_3ay_3a2009_3ai_3a11_3ap_3a13.htm
36. Balaciu, D, Bogdan, V, Vladu, AB (2009), A brief review of creative accounting literature and its consequences in practice, Annales Universitatis Apulensis Series Economica, vol. 1, issue 11, pp. 170-182, indexat în REPEC Databases, disponibil la: http://ideas.repec.org/a/alu/journl/v1y2009i11p16.html
E. ARTICOLE PUBLICATE ÎN REVISTE / VOLUME DE CONFERINȚE CU REFERENȚI:
1. Vladu, AB, Amat, O, Matiș, D, Cuzdriorean, D (2012), The perception, importance and vulnerability of true and fair view in the Romanian accounting environment, Proceedings of the 7th International Conference Accounting and Management Information Systems, AMIS 2012, București, România (indexat ISI Proceedings), pp. 1404-1448
2. Matiș, D, Vladu, AB, Cuzdriorean, D (2012), Competence based system and accounting firms characteristics, Proceedings of ICERI2012 Conference, Madrid, Spania, ISBN: 978-84-616-0763-1, pp. 1453-1461
3. Vladu, AB, Matiș, D (2011), Motivations for engaging in earnings management practices – a theoretical framework, pp. 143-156, în Onofrei, M (coord.), Cercetare doctorală în economie. Prezent și perspective, Volumul 1, Editura Economică, București
4. Vladu AB, Cuzdriorean, D (2011), From established economic theories to documented income smoothing, pp. 133-142, în Onofrei, M (coord.), Cercetare doctorală în economie. Prezent și perspective, Volumul 1, Editura Economică, București
5. Matiș, D, Cuzdriorean, D, Vladu, AB (2011), Specific and general competencies regarding tax and accounting for economic graduates – employers opinion, Proceedings of EDULEARN11 Conference, Barcelona, Spania, ISBN 978-84-615-0441-1, pp. 4516-4523
F. INVITED SPEAKER:
• Cluj Economics and Business Seminar Series (CEBSS), FSEGA, UBB, Cluj-Napoca, România, 6 februarie 2014 (Paper: Financial crisis impact on the trade-off between accrual-based versus real earnings management) www.econ.ubbcluj.ro
• Reporting and auditing – value and risk quantification, International Scientific Conference, Cracow University of Economics, Cracovia, Polonia, 10 decembrie 2013 (Paper: Earnings manipulation: the Spanish market case)
• Reporting and auditing – value and risk quantification, International Scientific Conference, Cracow University of Economics, Cracovia, Polonia, 10 decembrie 2013 (Paper: Empirical research on the influence of the audit fees in decisions on materiality)
• Research Seminar in Accounting – Accounting, Financial Reporting and Earnings Management, Iași, România, 25 octombrie 2013 (Paper: Earnings manipulation: the Spanish market case)
• Barcelona Accounting Seminars, Barcelona, Spania, 17 iunie 2013 (Paper: IFRS and financial crisis effect on the magnitude and potential trade-off between accrual-based versus real earnings management) http://www.econ.upf.edu/eng/seminars/BAS13.html
G. PARTICIPĂRI LA WORKSHOP-URI / CONFERINȚE INTERNAȚIONALE:
• International Scientific Conference Financial Reporting and Auditing: economic, social and regulatory conditions, Cracovia, Polonia, 10-11 Decembrie 2015
• Accounting and Audit Convergence, Cluj-Napoca, Romania 8-9 Septembrie 2015
• New Economy and Complexity International Conferences – ENEC 2015, Hyperion University, Bucuresti, Romania 28-30 Mai 2015
• Conference on recent Advances in Economics and Social Research, Bucuresti, Romania 13 -14 Mai 2015
• 38th EAA Annual Congress, Glasgow, Scoția, 28-30 aprilie 2015
• 12th Word Congress of Accounting Educators and Researchers, IAAER, Florența, Italia, 13-15 noiembrie 2014
• Accounting and Management Information Systems, București, România, 11-12 iunie 2014
• Paper Development Workshop, organizat de IAAER-ACCA, București, România, 9-10 iunie 2014
• 37th EAA Annual Congress, Tallin, Estonia, 21-23 mai 2014
• International Conference on Management Economics and Accounting (ICMEA), Alba-Iulia, România, 8-9 noiembrie 2013 (discussant)
• Emerging Markets Queries in Finance and Business (EMQFB), Tîrgu-Mureș, 24-27 octombrie 2013
• Globalization and Higher Education in Economics and Business Administration, GEBA VIIIth International Conference, Iași, 24-26 octombrie 2013 (discussant)
• Accounting and Management Information Systems, București, România, 12-13 iunie 2013
• Paper Development Workshop, organizat de IAAER-ACCA, București, România, 10-11 iunie 2013
• 5th International Conference of Education, Research and Innovation, ICERI2012, Madrid, Spania, 19-21 noiembrie 2012
• Barcelona Accounting Seminars, Barcelona, Spania, 31 octombrie 2012 (Guest speaker: Steven Rock, Colorado University)
• Accounting and Management Information Systems, București, România, 13-14 iunie 2012
• International Academy of Business and Economics Conference, Veneția, Italia, 8-10 iunie 2012 (session chair)
• International Conference European Integration-New Challenges, Oradea, România, 25-26 mai 2012 (discussant)
• International Academy of Business and Economics Conference, Barcelona, Spania, 3-5 iunie 2011
• International Conference on Education and New Learning Technologies, EDULEARN11 Conference, Barcelona, Spania, 2-6 iulie 2011
• Audit and Accounting Convergence, Annual Convention, 5th AAC Conference, Cluj-Napoca, România, 21-23 septembrie 2011 (discussant)
• International Conference „Challenges and Contemporary Knowledge-based Economy”, ICMEA, Alba Iulia, România, noiembrie 2011
• International Conference „Challenges and Contemporary Knowledge-based Economy”, ICMEA, Alba Iulia, România, noiembrie 2010
• International Conference European Integration-New Challenges, Oradea, România, mai 2010
• 1st Early Career Academics Research Development Program (in conjuction with EAA), Istanbul, Turcia, 2010
• International Conference „Challenges and Contemporary Knowledge-based Economy”, ICMEA, Alba Iulia, România, noiembrie 2009
• Accounting and Management Information Systems, București, România, 2009
• Audit and Accounting Convergence, Annual Convention, 4th AAC Conference, Cluj-Napoca, România, 2009
• Transylvanian Initiative for Accounting Research Development – Workshop, Cluj-Napoca, România, 2009
• Doctoral School of Cluj-Napoca, Second Edition, Cluj-Napoca, România, 2009
• International Conference Durable Agriculture – Agriculture of the Future, the 5th Edition, Craiova România, 2009
• International Conference European Integration-New Challenges, Oradea, România, mai 2009
• 3rd Accounting and New Labor Process Symposium 2009, Cluj-Napoca, România
• Audit and Accounting Convergence, Annual Convention, 3rd AAC Conference, Cluj-Napoca, România, 2008
• CPA Research Development Workshop, Cluj-Napoca, România, 2008
H. STAGII DE CERCETARE:
Ianuarie – August 2010: Universitad Pompeu Fabra Barcelona (Spania), Department of Economics and Business
Octombrie – Decembrie 2015: Cracow University of Economics (Polonia), Faculty of Finance, Department of Financial Accounting
I. COMISII DOCTORALE INTERNAȚIONALE:
Referent științific teză doctorat intitulată „Effectes economics de la primera aplicacio de les normes comptables adaptades a la NIC 32 i la CINIIF 2 a les cooperatives” susținută de Ramon Bastida Vialcanet, în cadrul Universitat Rovira i Virgili (Tarragona, Spania) (11 noiembrie 2013)
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Lista publicatiilor
Lista proiectelor de cercetare
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