DEACONU, Adela; CIURDAȘ, Ioana; BONACI, Carmen. CHALLENGES FACED BY AUDITORS WHEN ESTIMATING FAIR VALUES. AN EXPERIMENT IN AN EMERGING ECONOMY. Studia Universitatis Babeș-Bolyai Oeconomica, [S. l.], v. 66, n. 1, p. 36–60, 2021. DOI: 10.2478/subboec-2021-0003. Disponível em: https://studia.reviste.ubbcluj.ro/index.php/subboeconomica/article/view/180. Acesso em: 5 feb. 2025.