Defence of Master’s Qualification Theses within the Educational Programme “International Accounting and Taxation”

On 19 January 2026, the defence of qualification theses submitted by students of the second (Master’s) cycle of higher education within the Educational Programme “International Accounting and Taxation” took place.

The Department of Accounting and Auditing has an established practice of involving representatives of the international academic community and employers in the work of examination boards, which contributes to the development of international cooperation, the integration of European educational approaches, and the strengthening of the practical dimension of students’ training. The Examination Board was chaired by Erika Yuhas, PhD in Economics, Associate Professor, Associate Professor of the Department of Finance, Accounting and Taxation at the Uzhhorod Trade and Economics Institute of SUTE. The Board also included a stakeholder representative, Liudmyla Deviatko, Chief Accountant of Bereh TV LLC. Within the framework of the dual degree programme, representatives of the University of Debrecen, Institute of Accounting and Finance of the Faculty of Economics, also participated in the work of the Board, in particular Attila Rózsa, Dr, Associate Professor.

During the presentations, the candidates demonstrated sound theoretical knowledge, the ability to apply International Financial Reporting Standards, analyse taxation systems, and substantiate managerial decisions in response to contemporary challenges in the field of international accounting and taxation.

The Examination Board noted the relevance of the research topics, the logical structure of the theses, the validity of the conclusions, as well as the candidates’ ability to provide clear and well-reasoned answers to questions.

The Board also emphasised that the results of the qualification theses had been validated through presentation at national and international scientific and practical conferences, as evidenced by the publication of conference abstracts and research articles in peer-reviewed professional journals classified as Category “B”. This confirms the scientific rigour, originality, practical relevance of the research, and an adequate level of students’ preparedness for independent academic and research activity.

We congratulate the graduates on the successful defence of their qualification theses and the attainment of the Master’s degree, and wish them continued professional development, career success, and effective application of the knowledge acquired in both professional and academic pursuits.

Department of Accounting and Auditing