C?T?LIN NICOLAE ALBU Associate Professor of Accounting with the Bucharest Academy of Economic Studies, Romania NADIA ALBU Associate Professor of Accounting with the Bucharest Academy of Economic Studies, Romania JULIANNA BROWNING Assistant Professor at California Baptist University in Riverside, California, USA ALEXIS CELLIER Professor at the University Paris-Est, France PIERRE CHOLLET Professor of Finance at University Paris-Est, France REY DANG BENG? ERTUNA Professor of Finance at Bo?aziçi University, Turkey PASCAL GANTENBEIN Henri-B.-Meier full professor of Financial Management at University of Basel, Switzerland MARIA M?D?LINA GÎRBIN? Lecturer of Accounting with the Bucha-rest Academy of Economic Studies, Romania HUONG HA is currently affiliated with the University of Newcastle, Singapore CORAL INGLEY Associate Professor: Management and founder-director of the Centre for Corporate Governance at AUT University, Auckland, New Zealand LOTFI 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, Spain IZABELA KO?ADKIEWICZ Assistant Professor at the Kozminski University, Poland LUCA LAMBERTINI Full Professor of Economics at the University of Bologna, Italy MIA MAHMUDUR RAHIM affiliated with the Macquarie Law School and the Centre for Policing, Intelligence and counter Terrorism,Australia GLENN RIOUX Professor of Internal Audit and Corporate Governance at the School of Management of Université du Québec à Montréal, Canada HIND SAMI Associate Professor of Finance, Université Lumière Lyon 2, France ALESSANDRO TAMPIERI Postdoctoral Research Fellow at the Depart-ment of Economics, the University of Bologna, Italy IVAN TCHOTOURIAN Associate professor at the University of Nantes, France THOURAYA TRIKI Principal Research Economist, in the Development Research Department at the African Development Bank, Tunisia ALI TÜKEL Professor at Bo?aziçi University, Turkey LINH-CHI VO Associate Professor at ISC Paris, School of Management, France CHRISTOPHE VOLONTÉ Research Associate at the Henri-B.-Meier department of Financial Management at University of Basel, Switzerland LOREDANA URECHE-RANGAU Associate Professor of Finance at the Université de Picardie Jules Verne, Amiens, France