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