Nicola Castellano is Associate Professor of Management Accounting at the Department of Economics and Management of the University of Pisa (Italy).

Francesco De Luca is Professor of International Accounting and Financial Reporting at the University G. d'Annunzio of Chieti-Pescara (Italy).

Giuseppe D'Onza is Professor of Financial Auditing and Risk Managementat the University of Pisa (Italy).

Marco Maffei is Professor of Financial Accounting at the Department of Economics, Management, Institutions at the University of Naples Federico II (Italy). 

Andrea Melis is Professor of Accounting and Corporate Governance at the University of Cagliari (Italy).