DEACONU, A. et al. 2021. CHALLENGES FACED BY AUDITORS WHEN ESTIMATING FAIR VALUES. AN EXPERIMENT IN AN EMERGING ECONOMY. Studia Universitatis Babeș-Bolyai Oeconomica. 66, 1 (Apr. 2021), 36–60. DOI:https://doi.org/10.2478/subboec-2021-0003.