Isabella LUCUȚ-CAPRAȘ is a PhD student at Babeș-Bolyai University, Faculty of Economic Sciences and Business Administration, Finance specialization. She has a master’s degree in Accounting and Audit expertise, from the same faculty. Her research focuses on issues such as forensic accounting, corporate governance and and issues related to economic and financial crime such as the manipulation of financial statements, with the role of the forensic accountant being a major topic in fraud prevention.