Giuseppe Sannino is a full professor in accounting and financial reporting at the University of Campania L. Vanvitelli where he teaches courses in financial accounting, managerial control and mergers and acquisitions. He holds a Ph.D. in international financial accounting from the University of Naples “Federico II”. His primary research areas include financial reporting, disclosure, earning management, corporate governance, public sector accounting and performance management. He is a member of the Italian Society of Accounting and Business Economics Professors (SIDREA), and the Italian Academy of Business Administration and Management (AIDEA).