Victoria BOGDAN currently teaches and conducts research activities within the Finance and Accounting Department at the Faculty of Economic Sciences, University of Oradea, and she is a PhD coordinator at the West University of Timisoara. Her main interests are in financial and non-financial reporting, accounting judgments and estimates, accounting policies and business performance, corporate governance and board composition analysis, gender diversity and organization performance, and integrated reporting under risks and uncertainties. She has authored and co-authored over seventy scientific articles and participated in numerous international conferences. Dr. Bogdan is member of the Body of Expert and Licensed Accountants of Romania and also of the Romanian Chamber of Financial Auditors.

Luminita RUS received her Ph.D. as a graduate in the Accountancy field of the Doctoral School of the "1 December 1918" University of Alba Iulia. She is currently a lecturer in the Department of Finance and Accounting, Faculty of Economic Sciences, University of Oradea, Romania. Her research areas include financial accounting, public institution accounting, integrated reporting, business performance, and risks and solutions in SME businesses. She is the author and co-author of books, courses, and research papers in these fields. In addition, Dr. Rus is a member of the Body of Expert and Licensed Accountants of Romania.

Diana Elisabeta MATICA received her Ph.D. degree from the Faculty of Accounting and Management Information Systems at the Bucharest University of Economic Studies. She is affiliated with the Finance and Accounting Department at the Faculty of Economic Sciences, University of Oradea. Her research areas include creative accounting, ethics and integrity in scientific research, financial accounting, and professional accounting ethics. She is the author and co-author of books, textbooks, and scientific articles in these fields. She has been actively involved in various projects and grants, and her contributions have significantly contributed to the development and promotion of research in the field of economic sciences and accounting.