Emeritus Professor, RMIT University

Professor, University of the West of Scotland

Professor of Accounting, Deakin University

Dublin City University

Professor of Accounting, University of Tasmania

Profesor titular, Economía Financiera y Contabilidad (Universidad de Sevilla)

Professor, Massey University

Head: School of Commerce, University of South Australia

Universidade Federal de Uberlândia

Abu Dhabi University