C?T?LIN NICOLAE ALBU Associate Professor of Accounting with the Bucharest Academy of Economic Studies, RomaniaNADIA ALBU Associate Professor of Accounting with the Bucharest Academy of Economic Studies, RomaniaJULIANNA BROWNING Assistant Professor at California Baptist University in Riverside, California, USAALEXIS CELLIER Professor at the University Paris-Est, France PIERRE CHOLLET Professor of Finance at University Paris-Est, FranceREY DANG BENG? ERTUNA Professor of Finance at Bo?aziçi University, TurkeyPASCAL GANTENBEIN Henri-B.-Meier full professor of Financial Management at University of Basel, SwitzerlandMARIA M?D?LINA GÎRBIN? Lecturer of Accounting with the Bucha-rest Academy of Economic Studies, RomaniaHUONG HA is currently affiliated with the University of Newcastle, SingaporeCORAL INGLEY Associate Professor: Management and founder-director of the Centre for Corporate Governance at AUT University, Auckland, New ZealandLOTFI KAROUI Research Fellow in strategic management at REPONSE Research Center (Université de Reims Champagne Ardenne, France)WAFA KHLIF Professor in Accounting Management control in Toulouse Business School, Barcelona Campus, SpainIZABELA KO?ADKIEWICZ Assistant Professor at the Kozminski University, PolandLUCA LAMBERTINI Full Professor of Economics at the University of Bologna, ItalyMIA MAHMUDUR RAHIM affiliated with the Macquarie Law School and the Centre for Policing, Intelligence and counter Terrorism,AustraliaGLENN RIOUX Professor of Internal Audit and Corporate Governance at the School of Management of Université du Québec à Montréal, CanadaHIND SAMI Associate Professor of Finance, Université Lumière Lyon 2, FranceALESSANDRO TAMPIERI Postdoctoral Research Fellow at the Depart-ment of Economics, the University of Bologna, ItalyIVAN TCHOTOURIAN Associate professor at the University of Nantes, FranceTHOURAYA TRIKI Principal Research Economist, in the Development Research Department at the African Development Bank, TunisiaALI TÜKEL Professor at Bo?aziçi University, TurkeyLINH-CHI VO Associate Professor at ISC Paris, School of Management, FranceCHRISTOPHE VOLONTÉ Research Associate at the Henri-B.-Meier department of Financial Management at University of Basel, SwitzerlandLOREDANA URECHE-RANGAU Associate Professor of Finance at the Université de Picardie Jules Verne, Amiens, France