drs. A.I. (Andreea) Stanescu
PhD Candidate
E-mail:
a.i.stanescu rug.nl
Field/Discipline
Expertise
My research focuses on advancing audit quality by examining how auditors identify, evaluate, and respond to emerging risks in the financial reporting environment. In particular, I investigate how Environmental, Social, and Governance (ESG) factors are incorporated into auditors’ assessments of client risk during financial statement audits. This work considers how ESG-related issues may influence business risk, internal controls, accounting estimates, disclosures, and the likelihood of material misstatement. By exploring auditors’ judgments and decision-making processes, my research aims to provide insights that can support more robust audit practices and enhance the reliability and transparency of financial reporting.
Last modified:23 July 2026 07.35 a.m.