Nuccio CARUSO

Nuccio CARUSO is a part-time Teaching Assistant (Lecturer) at the Department of Economics, Ca' Foscari University of Venice, while concurrently practicing as a Chartered Accountant with Boer Toso ed Associati. He holds dual Master's degrees with honors in Economics/Law (University of Padua) and Business Economics (University of Catania), and is registered with the Treviso Association of Chartered Accountants.

Research Focus: His expertise spans corporate finance, auditing frameworks, and regulatory compliance, with specialized interests in:

• International accounting standards (IFRS/IAS, US GAAP)
• M&A transaction advisory
• Financial restructuring and insolvency proceedings
• Tax optimization strategies
• Corporate valuation methodologies

Professional Experience:

• Senior Manager Auditor at Ernst & Young (2014-2023): Conducted audits for listed companies in utilities/retail sectors, managed IAS conversion projects, and supervised restructuring processes.
• Chartered Accountant (2023-present): Provides consultancy for M&A due diligence, purchase price allocation (IFRS 3), impairment testing (IAS 36), and bankruptcy proceedings.