Roszaini Haniffa is Professor of Accounting at Heriot-Watt University, Edinburgh. Her research interests include business ethics, corporate governance, corporate social responsibility and sustainability, financial reporting, international accounting, and Islamic accounting and finance. She has published articles in many scholarly journals and is the founder and joint editor of Journal of Islamic Accounting and Business Research (JIABR). is Reader of Accounting at Adam Smith Business School at the University of Glasgow. His research interests include business ethics, auditing and accountability, corporate governance and Islamic accounting and finance. He is also the founder and joint editor for JIABR.