Course DC 2 · Year I · Autumn 2025-2026

Epistemological approaches in accounting, audit and taxation

Compulsory course in Doctoral Studies in Accounting, taught by Attila Szora Tamas.

This course page is from 2025-2026 and is archived.
See this course for the current academic year

Overview

Lecturer
Attila Szora Tamas
Seminar tutor
Attila Szora Tamas
Type of course
Compulsory
Language of instruction
Romanian
Erasmus language
English
Domain
Accounting- Doctorate
Field of study
Doctoral Studies in Accounting
Form of education
Full-time
Form of instruction
Class / Seminary
Credit awarded by
Grade
Teaching methods
Conversation, exemplification
Entry requirements
-

Aims

The possibility of acquiring knowledge about applying accounting, financial auditing and taxation as a specific professional activity, in the context of a knowledge - based society and in accordance with International Accounting Standards, International Financial Audit Standards and with national and european tax regulations. It also helps to form thinking skills and behavior in the spirit of collecting, analyzing and interpreting information from the field of accounting, auditing and taxation and training, on this basis, practical skills on the logic and rationale of decisions by management of an entity.

Identifying and describing phenomena that occur in the field of accounting, audit and taxation;

Putting into practice theoretical knowledge in the field of accounting, audit and taxation

Course contents

1. RESEARCH ON THE EVOLUTION AND NORMALIZATION OF THE FINANCIAL REPORTING;

2. RESEARCH ON THE FINANCIAL AUDIT OBJECTIVES;

3. INVESTIGATIONS CONCERNING THE CONCLUSION OF AUDIT EVIDENCE;

4. APPROACHES OF INTERNAL CONTROL;

5. RESEARCH ON THE EVOLUTION AND NORMALIZATION OF TAXATION IN ROMANIA.

Learning outcomes

Use and application of advanced knowledge in the field of accounting, audit and taxation;

Identification, formulation and solution of specific research issues in the field of accounting, auditing and taxation;

Use of advanced research methods and techniques in the field accounting, auditing and taxation;

Use of new research procedures and solutions;

Understanding and applying the principles and values of scientific research ethics in the field accounting, auditing and taxation;

Assessment

Oral examination

Recommended reading

Controversies in auditing fair value accountig estimates for financial assets
Tatiana Dănescu, Ovidiu Spătăcean
Revista Audit financiar, Bucureşti, 2014 · pp.30-43
Accounting policies and procedures – theoretical and practical connotations in treating risks
Dănescu, T., Prozan, M., Dănescu, A.
Procedia Social and Behavioural Sciences Journal, rașov, 2013 · pp.91-97
Suport de curs. Management financiar si contabilitate
Carey C., Șpan A.G., Popa E.I.., Tamas Szora Attila
Editura Eikon, Cluj Napoca, 2011 · pp 14-54