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Delia DELIU

Lector Dr.
Delia DELIU
Contabilitate și Audit
Conducător de doctorat
Birou M03
...
https://www.linkedin.com/in/deliadeliu/
CV:  CV-DELIU-Delia.pdf
  • Program consultații:
    Tuesday, 09:00-13:00
Senior Lecturer & PhD Supervisor; 15 years experience of academic teaching; 21 years background in Assurance & Advisory Business Services

Educație

  • Conducere de doctorat
    UVT, FEAA, Accounting
    2025
  • Specializare posdoctorală
    Accounting & Audit - CHALLENGES & PERSPECTIVES OF THE FINANCIAL AUDIT - CORPORATE GOVERNANCE RELATIONSHIP
    2019
  • Studii doctorale
    Accounting & Audit - THE RESPONSIBILITIES AND LIMITED LIABILITY OF THE FINANCIAL AUDITOR IN A SENSITIVE SOCIO-ECONOMIC CONTEXT
    2013
  • Specializare / Documentare
    Consiliere Profesională și Orientare în Carieră a Studenților (UVT - CCOC)
    2022
  • Studii masterale (2)
    Auditul şi Managementul Financiar al Fondurilor Europene
    2012
  • Studii masterale
    Audit Financiar Contabil
    2010
  • Studii postuniversitare
    Programul de formare psihopedagogică I+II (DPPD)
    2011
  • Studii universitare
    Contabilitate și Informatică de Gestiune
    2008

Arii de interes științific

  • The impact of digitalisation and emergent technologies on the accounting profession
  • Corporate governance and company performance
  • IFRS
  • Non-Financial Reporting
  • Sustainability and Corporate Social Responsibility (CSR)
  • Audit firm performance evaluation practices and audit quality
  • Control and coordination practices within audit teams in the presence of technical, institutional, sociological and cognitive constraints
  • Quality of financial reporting and external auditing
  • Information content of control deficiency disclosures under the Sarbanes-Oxley Act of 2002
Profilul profesional

Cursuri:

  • Control financiar / Financial control
  • Contabilitate conform IFRS
  • Etică, integritate şi scriere academică
  • Audit financiar contabil

Seminarii / lucrări practice / laboratoare:

  • Control financiar / Financial control
  • Contabilitate conform IFRS
  • Accounting, law & economics
  • Audit financiar contabil
  • Contabilitate aplicată
Profilul științific #1

Studii doctorale

Titlul tezei de doctorat
THE RESPONSIBILITIES AND LIMITED LIABILITY OF THE FINANCIAL AUDITOR IN A SENSITIVE SOCIO-ECONOMIC CONTEXT (Responsabilitatea și limitele răspunderii auditorului financiar într-un context socio-economic sensibil)
Domeniul tezei de doctorat
Audit financiar contabil
Anul susținerii tezei
2013

Cărți publicate

Articole publicate

  • Tiron-Tudor, A.; Deliu, D. (2021). Reflections on the Human-Algorithm Complex Duality Perspectives in the Auditing Process. Qualitative Research in Accounting and Management, Vol. ahead-of-publication, Iss. ahead-of-publication; DOI: 10.1108/QRAM-04-2021-0059
  • Tiron-Tudor, A.; Deliu, D.; Farcane, N.; Dontu, A. (2021). Managing change with and through blockchain in accountancy organizations: a systematic literature review. Journal of Organizational Change Management, Vol. 34, Iss. 2, pp. 477-506; DOI: 10.1108/JOCM-10-2020-0302
  • Bogdan, V.; Deliu, D.; Saveanu, T.; Ban, O.I.; Popa, D.N. (2020). Roll the Dice-Let's See If Differences Really Matter! Accounting Judgments and Sustainable Decisions in the Light of a Gender and Age Analysis. Sustainability, Vol. 12, Iss. 18, AN: 7505; DOI: 10.3390/su12187505
  • Cokins, G.; Oncioiu, I.; Turkes, M.C.; Topor, D.I.; Capusneanu, S.; Pastiu, C.A.; Deliu, D.; Solovastru, A.N. (2020). Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence. Sustainability, Vol. 12, Iss. 15, AN: 6127; DOI: 10.3390/su12156127
  • Farcane, N.; Deliu, D.; Bureana, E. (2019). A Corporate Case Study: The Application of Rokeach's Value System to Corporate Social Responsibility (CSR). Sustainability, Vol. 11, Iss. 23, AN: 6612; DOI: 10.3390/su11236612
  • Tiron-Tudor, A.; Deliu, D. (2021). Big Data's Disruptive Effect on Job Profiles: Management Accountants' Case Study. Journal of Risk and Financial Management, Vol. 14, Iss. 8; DOI: 10.3390/jrfm14080376; WOS: 000689347200001
  • Deliu, D. (2020). Corporate Governance Mechanisms and Disclosure Compliance Practices in Emerging Economies: The Case of Listed Banks in Romania. Proceedings of the 35th International-Business-Information-Management-Association Conference (IBIMA) – EDUCATION EXCELLENCE AND INNOVATION MANAGEMENT: A 2025 VISION TO SUSTAIN ECONOMIC DEVELOPMENT DURING GLOBAL CHALLENGES, pp. 17433-17446; WOS: 000661489808043
  • Deliu, D. (2020). The Impact of a Socio-Economic Crisis on Corporate Governance Effectiveness and Sustainable Development. Acumen: The Current New Coronavirus (Covid-19) Pandemic. Proceedings of the 35th International-Business-Information-Management-Association Conference (IBIMA) – EDUCATION EXCELLENCE AND INNOVATION MANAGEMENT: A 2025 VISION TO SUSTAIN ECONOMIC DEVELOPMENT DURING GLOBAL CHALLENGES, pp. 17447-17457; WOS: 000661489808044
  • Deliu, D. (2019). Brief Critical Analysis of the Main Corporate Governance Traits within Romanian Banks Listed on Bucharest Stock Exchange. Proceedings of the 34th International-Business-Information-Management-Association Conference (IBIMA) – VISION 2025: EDUCATION EXCELLENCE AND MANAGEMENT OF INNOVATIONS THROUGH SUSTAINABLE ECONOMIC COMPETITIVE ADVANTAGE, pp. 2989-2997; WOS: 000556337404037
  • Deliu, D. (2019). The Psycho-Professional Manifestation in Exercising Professional Judgment within an Audit Engagement - The External Auditor's Biggest Challenge Nowadays. Proceedings of the 34th International-Business-Information-Management-Association Conference (IBIMA) – VISION 2025: EDUCATION EXCELLENCE AND MANAGEMENT OF INNOVATIONS THROUGH SUSTAINABLE ECONOMIC COMPETITIVE ADVANTAGE, pp. 6929-6944; WOS: 00055633740903
Profilul științific #2

Membru în proiecte de cercetare:

Membru în colective de redacție:

Membru în asociaţii profesionale și științifice:

  • CECCAR
  • CAFR