List of Contributors
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Christopher Napier is Professor of Accounting at Royal Holloway, University of London. After
qualifying as a Chartered Accountant, he taught at the London School of Economics and the
University of Southampton (from where he received his PhD). His research interests include
the historical development of accounting and the theoretical foundations of financial reporting.
Salme Näsi is a Professor of Accounting and the Vice Dean of the School of Management at the
University of Tampere, Finland, and chaired the 2009 EAA congress held there. She is a mem-
ber of several academic, scientific and professional organizations. Salme has worked in various
teacher and researcher positions in accounting at the University of Tampere, the University of
Oulu, and the University of Jyväskylä.
Paul Pacter became a Board Member of the International Accounting Standards Board on 1
July 2010. For the ten years prior to that, he held two concurrent positions – Director in the
Global IFRS Office of Deloitte Touche Tohmatsu in Hong Kong and Director of Standards for
Small and Medium-Sized Entities at the IASB in London. He worked for the IASB’s predeces-
sor from 1996 to 2000, managing projects on financial instruments, interim financial reporting,
segment reporting, discontinuing operations, extractive industries, agriculture, and electronic
financial reporting. Previously, Paul worked for the US Financial Accounting Standards Board
for 16 years, and, for seven years, was Commissioner of Finance of the City of Stamford, Con-
necticut. He received his PhD from Michigan State University and is a CPA. He has taught in
several MBA programmes for working business managers.
Mathijs Van Peteghem is a doctoral researcher at the Accounting, Finance and Insurance
Department of the Faculty of Business Economics at the KU Leuven. His research interests
include accounting and corporate governance in general, board and committee structure and
dynamics, and the regulatory determinants of governance effectiveness.
Bernard Raffournier is a Professor of Financial Accounting at the University of Geneva. His
main research interests are international accounting standards and their application. His publica-
tions include a book on IFRS (Economica, Paris) and articles in academic journals such as The
European Accounting Review, The International Journal of Accounting and the Journal of International
Financial Management and Accounting .
Chiara Saccon is an Associate Professor of International Accounting at the Department of
Management, Ca’ Foscari University of Venice. She holds a Master of Science in International
Accounting and Finance (London School of Economics and Political Sciences) and a PhD in
Business Administration (Ca’ Foscari University). She is director of the department of interna-
tional relations and member of the PhD Faculty.
Anna Samsonova is a Lecturer in Accounting at the Manchester Business School, University of
Manchester. Anna’s research covers a range of topics, including audit reforms in the context of a
transitional economy, various aspects of accounting and audit regulation, transnational policy pro-
cesses and networks, and others. Anna is a member of the European Auditing Research Network.
Juliane Scheinert is a member of the Novartis Group Financial Reporting and Accounting
department providing technical accounting guidance on a variety of subjects, such as pensions,