Carmen Elena Anton is an Associate Professor at the Faculty of Economic Sciences and Business Administration, Transilvania University of Brașov, Romania. She holds a Master’s degree in Financial-Accounting Policies and Strategies from the Bucharest Academy of Economic Studies, Faculty of Planning and Economic Cybernetics, and earned her PhD in Marketing. With extensive academic and professional experience in the financial/accounting field, she has published over 50 studies and articles in national and international journals. She is a certified accounting expert and a member of the Body of Accounting Experts and Chartered Accountants of Romania, with over 20 years of experience. In addition, she is a licensed financial auditor, registered with the Romanian Chamber of Financial Auditors since 2003, and a judicial expert affiliated with the CECCAR Brașov Branch since 2010. Her research interests include financial accounting, accounting expertise, financial audits, financial education, sustainable finance, ESG reporting, economic/financial analysis, and company diagnosis and evaluation. She can be contacted at carmen.anton@unitbv.ro.