Dr Önder Kaymaz is an Associate Professor of Accounting at the School of Business, the Central Connecticut State University (CCSU), in Connecticut, USA. Önder has authored numerous publications in his field. His research interests span capital/financial markets, domestic/international GAAPs, financial reporting, standard setting, international financial reporting and accounting standards, earnings management/quality, mandatory/voluntary disclosure, corporate governance, firm performance, domestic/international taxation, and ... Read morefinancial regulation among others. Dr Özgür Kaymaz is a Certified Public Accountant and Manager of Financial and Administrative Affairs at the Directorate of Education, Turkish Airlines (THY) Company in Istanbul, Turkey. With almost 20 years of hands-on experience as a specialist in the financial and the aviation sectors, Özgür has authored numerous publications in the field. His research interests include capital/financial markets, domestic/international GAAPs, financial reporting, standard setting, international financial reporting and accounting standards, earnings management/quality, mandatory/voluntary disclosure, corporate governance, firm performance, domestic/international taxation, and financial regulation among others. Dr A.R Zafer Sayar has more than 25 years of experience as a capital markets, accounting and auditing specialist in the public sector. Since 2009, he has acted as Chief Executive Officer of the Union of Chambersof Certified Public Accountants of Turkey (TÜRMOB) which is an AICPA-equivalent agency. Professor Sayar became a technical advisor for the International Federation of Accountants (IFAC) Board in November 2011. Show Less