Cristina BOȚA-AVRAM (PhD) is an Associate Professor Habilitated, PhD at the Department of Accounting and Audit, Faculty of Economics Sciences and Business Administration, Babeș-Bolyai University, Romania. With over 20 years of academic experience, she has published as author and co-author of over 70 scientific articles, five book chapters and four books. In 2011, she obtained the Award Excellence „Constantin Ionete” of the Financial Audit Magazine under the auspices of the Chamber of Financial Auditors from Romania, for the scientific series of studies entitled "The Contribution of the Audit Function in the Vision of Corporate Governance Codes at the European level”. Her research interests include governance, corruption, digitalization, internal audit, financial audit, ethical behaviour, sustainable business performance, and sustainability reporting assurance. Currently, she is a member of the Body of Expert and Licensed Accountants of Romania since 2010, a member of the Chamber of Financial Auditors from Romania since 2021, and a member of the Association of Internal Auditors from Romania (Charter of the Institute of Internal Auditors) since 2020.