The book ’’The Art of Being Moral in Auditing. Ethical Dilemmas between the Moral and the Legal” is an adage to auditing that wants to raise awareness in those who have the role of upholding truth, through the provision of audit services. So, the thesis is an attempt to analyse and raise awareness of where audit services stand about morality and ethics, in the light of the inherent ethical dilemmas in our society.
Starting from the premise that you don't write because you know, but you write because you want to discover, through this study we continue the research in auditing, this time analysing a topic that has caused quite a few controversies that are only solved at a theoretical level, namely, the ethical dilemmas that can distort the auditors' perception of the surrounding reality. This research is divided into three equal parts that aim to solve or just highlight some problems that can be debated for a long time at a theoretical level, but which require a revolution in auditing, or more precisely an awareness of the respective auditor of the individual, a dichotomous being who can be easily influenced or very little aware of his/her own behaviour.
The book ’’The Art of Being Moral in Auditing. Ethical Dilemmas between the Moral and the Legal” is addressed to all readers who are trying to decipher the ethical dilemmas in auditing related to the surrounding reality dressed up in legislative slides.
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Este lector universitar la Universitatea Nicolae Titulescu din Bucuresti (2023-prezent). In trecut a activat ca si asistent universitar la Universitatea Tehnica de Constructii (UTCB) din Bucuresti (2022-2024). Are postdoctorat in Contabilitate (2023-2025) cu tema Dileme etice intre moralitate si legalitate. Are doctorat in Contabilitate (2018-2021) cu tema Relatia dintre auditul financiar si raportarea financiara conform IFRS. Are o experienta non-academica (2017-2020) activ��nd inclusiv in companiile Big 4, in aria auditului financiar. A publicat carti, precum: Auditing the auditors through POB inspections (Ed. ASE, an 2022), Bazele auditului financiar (Ed. ASE, an 2023), The basis of financial audit (Ed. ASE, an 2023), The basis of internal audit (Ed. ASE, an 2025), Bazele auditului intern (Ed. ASE, an 2025). A publicat peste 20 articole in reviste de specialitate si a participat la diverse conferinte internationale/nationale.