Luis Porcuna Enguix received a PhD (Excellent Cum Laude) in Accounting and Corporative Finance in 2017 from the University of Valencia. He is an assistant professor of accounting at UPV. His research interests are mainly focused on the banking industry, income smoothing practices, loan loss provisioning, auditing, and compensation policy. He has published in JCR international journals such as the “Journal of Banking and Finance” and the “Spanish Journal of Finance and Accounting,” among others. He has also taken part in several national and international conferences as a presenter and organizing committee.