Pontifícia Universidade Católica de São Paulo

E&Y Professor, University of Waterloo

Associate Professor of Accounting, Georgia State University

Professor of Accounting and Finance, University of Queensland

Professor (Full) of Accounting in the University of Washington, Tacoma

Professsor of Accounting, Lehigh University

Full Professer of Accounting, Telfer School of Management of the University of Ottawa

Professor of Accounting, Auckland University of Technology

Professor, Isra University

University of British Columbia