Barbara Sveva Magnanelli is Associate Professor of Accounting and Management at John Cabot University and former Chair of the Department of Business Administration. She teaches Accounting, Financial Statement Analysis, and Corporate Governance. Her research focuses on corporate governance, gender diversity, financial fraud, and female leadership. She publishes in leading journals and presents at major conferences.Elisa Raoli is Assistant Professor at Catholic University of Milan, teaching financial accounting and corporate reporting. She held positions at LUISS and George Washington University. Her research focuses on financial accounting, corporate governance, earnings management, and international standards. She publishes widely and is ASN-qualified Associate Professor in Italy.