Delia Deliu is a Lecturer at the Department of Accounting and Auditing, Faculty of Economics and Business Administration, West University of Timișoara. An experienced Chartered Certified Auditor and Accountant with 20 years of expertise in Accounting, Assurance & Business Advisory Services, she holds a PhD in Accounting (2014) and a Post-Doctorate in Accounting (2021). With 16 years of academic teaching experience, she delivers courses across disciplines such as Financial Controls; IFRS; Accounting, Law & Economics; Audit; Ethics, Integrity & Academic Writing. She has received numerous accolades: the Research Excellence Prize from the Chamber of Financial Auditors of Romania (2021), the Nicolae Stoica Award for Economic Sciences from UCLA and the American Romanian Academy of Arts & Sciences (2020), and the Bologna Professor of the Year distinction (2018). Her research interests include the impact of digital technologies like AI, Blockchain, and Big Data on accounting & auditing; corporate governance; sustainability reporting; and the integration of technology in education. With over 70 publications in top-tier academic journals and conference proceedings, she advances research on the evolving challenges and opportunities faced by organizations, particularly in the context of digital transformation, Industry 6.0, and sustainability requirements. Her work emphasizes the integration of innovative technologies with sustainable practices to meet emerging organizational demands.

Andrei-Marius Olariu is a Teaching Assistant Dr. in the Department of Accounting and Audit at the Faculty of Economics and Business Administration, West University of Timișoara. He completed his PhD studies in Accounting in 2024 at the same university, with a focus on the impact of disruptive technologies on the accounting profession. He has published multiple papers in various journals and actively participates in academic conferences and projects. His teaching disciplines include Accounting, Financial Control, Financial Audit, and Ethics, and his research interests include digitalization, auditing, and accounting.